1. 24/06/20151 B N NAGAR & ASSOCIATES, CHARTERED ACCOUNTANTS.

2. Expense in Month Due Date for crediting money to IT Dept. Deductor should Pay in Bank by date April7 th May2 nd May May7 th June2 nd June June7 th July2 nd July July7 th August2 nd August August7 th September2 nd September September7 th October2 nd October October7 th November2 nd November November7 th December2 nd December December7 th January2 nd January January7 th February2 nd February February7 th March2 nd March March7 th April2 nd April 24/06/20152 B N NAGAR & ASSOCIATES, CHARTERED ACCOUNTANTS.

3. QuarterDue Date of FilingData should be emailed / sent to CA’s Office April to June Q1 15 th July6 th of July July to September Q2 15 th October6 th of October October to December Q3 15 th January6 th of January January to March Q4 15 th May15 th of April 24/06/20153 B N NAGAR & ASSOCIATES, CHARTERED ACCOUNTANTS.

4. Nature of PaymentSection Code Rate of TDSCriteria for Deduction Contractor Individual / Corporate 194C1% / 2%Rs.30,000/- per Bill or Rs.75,000/- per annum Interest on Loans / Creditor 194A10%Rs.5,000/- per annum Commission & Brokerage 194H10%Rs.5,000/- per annum Rent – Building194Ib10%Rs.1,80,000/- per annum Professional Fees & Technical Services 194J10%Rs.30,000/- per annum 24/06/2015 B N NAGAR & ASSOCIATES, CHARTERED ACCOUNTANTS.4

5.  TDS can be deposited in any of Nationalized Bank or Big Private Bank.  Challan no.281 for depositing TDS can be obtained from our website http://bnnassociates.weebly.com/acts-- forms.htmlhttp://bnnassociates.weebly.com/acts-- forms.html  In case you want to deposit TDS by cheque then please deposit on same day of making payments to Deductees and do not wait for Due Date.  Please provide challan counterfoil to CA office ASAP.  Liability to pay TDS crystallizes on Payment of Amount or Accrued, whichever is earlier. 24/06/2015 B N NAGAR & ASSOCIATES, CHARTERED ACCOUNTANTS.5

6. 24/06/2015 B N NAGAR & ASSOCIATES, CHARTERED ACCOUNTANTS.6