Important Dates



Event date State Act Applicable form Obligation share
31-12-2019 Assam Labour Law Return of Festival Holidays to Inspector Under National and Festival Holidays See Details

31-12-2019 Bihar Labour Law Return of Festival Holidays to Inspector Under National and Festival Holidays See Details

31-12-2019 Chandigarh Labour Law Return Of Festival Holidays to Inspector Under Punjab National and Festival Holidays Act See Details

31-12-2019 Chhattisgarh Labour Law Return of Festival Holidays to Inspector Under National and Festival Holidays Act See Details

31-12-2019 Chhattisgarh Labour Law National Festival Holidays See Details

31-12-2019 Goa Labour Law National Festival Holidays See Details

31-12-2019 Gujarat Labour Law Half Yearly Return Under LWF Act See Details

31-12-2019 Gujarat Labour Law Annual Return of Holidays Under Factory Act See Details

31-12-2019 Haryana Labour Law Return Of Festival Holidays to Inspector Under Punjab National and Festival Holidays Act See Details

31-12-2019 Jammu & Kashmir Labour Law Return of Festival Holidays to Inspector Under National and Festival Holidays See Details

31-12-2019 Jharkhand Labour Law Return of Festival Holidays to Inspector Under National and Festival Holidays Act See Details

31-12-2019 Karnataka Labour Law Return Of Festival Holidays to Inspector Under National and Festival Holidays Act See Details

31-12-2019 Kerala Labour Law National Festival Holidays See Details

31-12-2019 Madhya Pradesh Labour Law National Festival Holidays See Details

31-12-2019 Maharashtra Labour Law Monthly Return for November Under Maharashtra Profession Tax, Trade and Ceilings See Details

31-12-2019 New Delhi Labour Law Return Of Festival Holidays to Inspector Under Delhi National and Festival Holidays Act See Details

31-12-2019 Orissa Labour Law Self Certiļ¬cation Undertaking See Details

31-12-2019 Punjab Labour Law Return Of Festival Holidays to Inspector Under Punjab National and Festival Holidays Act See Details

31-12-2019 Rajasthan Labour Law Annual Return of Holidays Under Factories Act See Details

31-12-2019 Tamil Nadu Labour Law Return Of Festival Holidays to Inspector Under National and Festival Holidays Act See Details

31-12-2019 Union Territories Labour Law Annual Return of Holidays Under Factories Act See Details

31-12-2019 Uttar Pradesh Labour Law National and Festival holidays See Details

31-12-2019 Uttarakhand Labour Law Annual Return to the Labour Welfare Commissioner See Details

31-12-2019 Uttarakhand Labour Law National Festival Holidays See Details

30-12-2019 Central Govt. Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Central Govt. Labour Law Annual Return Under the Minimum Wages Act See Details

30-12-2019 Arunachal Pradesh Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Dadra & Nagar Haveli Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Daman & Diu Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Goa Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Gujarat Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Karnataka Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Maharashtra Labour Law International Worker Monthly Return See Details

30-12-2019 Manipur Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Meghalaya Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Mizoram Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Nagaland Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Orissa Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Pondicherry Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Sikkim Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Telangana Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Tripura Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

30-12-2019 Union Territories Labour Law Annual Return Under Sexual Harassment Act 2013 See Details

15-12-2019 Karnataka Labour Law Monthly Return For November Under Bangalore Profession Tax, Trade and Ceilings See Details

15-12-2019 Maharashtra Labour Law Half Yearly Return Under LWF Act See Details

30-11-2019 Maharashtra Labour Law Monthly Return for October Under Maharashtra Profession Tax, Trade and Ceilings See Details

30-11-2019 Maharashtra Labour Law International Worker Monthly Return See Details

30-11-2019 Punjab Labour Law Grant Of Festival And Other Holidays Under Punjab National and Festival Holidays Act See Details

30-11-2019 Himachal Pradesh Labour Law Festival And Other Holidays Under Punjab National and Festival Holidays Act See Details

15-11-2019 Karnataka Labour Law Monthly Return for October Under Bangalore Profession Tax, Trade and Ceilings See Details

31-10-2019 Kerala Labour Law Quarterly Return For Quarter Ended September See Details

31-10-2019 Madhya Pradesh Labour Law Quarterly Return For Quarter Ended September See Details

31-10-2019 Maharashtra Labour Law Monthly Return for September Under Maharashtra Profession Tax , Trade and Ceilings See Details

31-10-2019 Bihar Labour Law Quarterly Return 3 Under Shops and Establishment Act See Details

31-10-2019 Chandigarh Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

31-10-2019 Himachal Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

31-10-2019 Jammu & Kashmir Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

31-10-2019 Jharkhand Labour Law Quarterly Return 3 Under Shops and Establishment Act See Details

31-10-2019 New Delhi Labour Law Quarterly Return For Quarter Ended September See Details

31-10-2019 Orissa Labour Law Quarterly Return For Quarter Ended September See Details

31-10-2019 Punjab Labour Law Employment Exchange Act, 1959 Quarterly Returns Under Exchange Act (5, Rule 6)-Q3 See Details

31-10-2019 Karnataka Labour Law Annual Return of Fines and Unpaid Accumulations Under LWF Act - Q3 See Details

30-10-2019 Central Govt. Labour Law Employment Exchanges Act, 1959 Quarterly Returns Under Exchanges Act (5, Rule 6) See Details

30-10-2019 Andhra Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Arunachal Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Assam Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Maharashtra Labour Law International Worker Monthly Return See Details

30-10-2019 Maharashtra Labour Law Quarterly Return For Quarter Ended September See Details

30-10-2019 Bihar Labour Law Quarterly Return Under Employment Exchanges Act Q3 See Details

30-10-2019 Chandigarh Labour Law Half Yearly Return Under Punjab LWF Act See Details

30-10-2019 Chhattisgarh Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Goa Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Gujarat Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Haryana Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Rajasthan Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Tamil Nadu Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Telangana Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Uttar Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 Uttarakhand Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

30-10-2019 West Bengal Labour Law Quarterly Return For Quarter Ended September See Details

30-10-2019 Karnataka Labour Law Quarterly Return Under Employment Exchange Act Q3 See Details

15-10-2019 Maharashtra Labour Law Half Yearly Return September Ending See Details

15-10-2019 Punjab Labour Law Half Yearly Return Under Punjab LWF Act See Details

15-10-2019 West Bengal Labour Law Quarterly Return Q4 Under Factories Act See Details

15-10-2019 Karnataka Labour Law Monthly Return for September Under Bangalore Profession Tax, Trade and Ceilings See Details

30-09-2019 Maharashtra Labour Law Monthly Return for August Under Maharashtra Profession Tax, Trade and Ceilings See Details

30-09-2019 Maharashtra Labour Law International Worker Monthly Return See Details

15-09-2019 Karnataka Labour Law Monthly Return for August Under Bangalore Profession Tax, Trade and Ceilings See Details

31-08-2019 Maharashtra Labour Law Monthly Return for July Under Maharashtra Profession Tax, Trade and Ceilings See Details

30-08-2019 Maharashtra Labour Law International Worker Monthly Return See Details

15-08-2019 Karnataka Labour Law Monthly Return for July Under Bangalore Profession Tax, Trade and Ceilings See Details

31-07-2019 Maharashtra Labour Law Monthly Return for June Under Maharashtra Profession Tax, Trade and Ceilings See Details

31-07-2019 Bihar labour law Quarterly Return 2 Under Shops and Establishments Act See Details

31-07-2019 Chandigarh Labour Law Proforma for Contribution Details Under The LWF Act See Details

31-07-2019 Himachal Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

31-07-2019 Jammu & Kashmir Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

31-07-2019 Jharkhand Labour Law Quarterly Return 2 Under Shops and Establishments Act See Details

31-07-2019 Karnataka Labour Law Annual Return of Fines and unpaid accumulations Under LWF Act - Q2 See Details

31-07-2019 Karnataka Labour Law Half Yearly Return Under CLRA License - HY I See Details

31-07-2019 Punjab Labour Law Employment Exchange Act, 1959 Quarterly Returns Under Exchange Act (5, Rule 6)-Q2 See Details

31-07-2019 Tamil Nadu Labour Law Tamil Nadu Payment of Subsistence Allowance Rules, 1981 See Details

31-07-2019 Tamil Nadu Labour Law Industrial Establishments (Conferment of Permanent Status to Workmen) Rules 1981 See Details

31-07-2019 Tamil Nadu Labour Law Under Maternity Beneļ¬t Rules See Details

31-07-2019 Tamil Nadu Labour Law Under Payment of Gratuity Rules See Details

31-07-2019 Tamil Nadu Labour Law Under Tamil Nadu Shop and Establishment Rules See Details

31-07-2019 Tamil Nadu Labour Law Under Tamil Nadu Minimum Wages Rules See Details

31-07-2019 Tamil Nadu Labour Law Under Contract Labour Rules See Details

31-07-2019 Tamil Nadu Labour Law Under Payment of Wages Rules See Details

31-07-2019 Tamil Nadu Labour Law Half Yearly Return Under Factories Rules See Details

31-07-2019 West Bengal Labour Law Half Yearly return The West Bengal Contract Labour (Regulation And Abolition) Rules, 1972 Sec.82 See Details

30-07-2019 Central Govt. Labour Law Employment Exchange Act, 1959 Quarterly Returns Under Exchange Act (5, Rule 6) See Details

30-07-2019 Andhra Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Arunachal Pradesh Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 Assam Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 Madhya Pradesh Labour Law Quarterly Return For Quarter Ended June See Details

30-07-2019 Maharashtra Labour Law Quarterly Return For Quarter Ended June See Details

30-07-2019 Maharashtra Labour Law International Worker Monthly Return See Details

30-07-2019 New Delhi Labour Law Quarterly Return For Quarter Ended June See Details

30-07-2019 Bihar Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Chandigarh Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Chhattisgarh Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Goa Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Gujarat Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Haryana Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Karnataka Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 Orissa Labour Law Quarterly Return For Quarter Ended june See Details

30-07-2019 Rajasthan Labour Law Quarterly Return Under Employment Exchange Act Q2 See Details

30-07-2019 Tamil Nadu Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 Telangana Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 Uttar Pradesh Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 Uttarakhand Labour Law Quarterly Return Under Employment Exchanges Act Q2 See Details

30-07-2019 West Bengal Labour Law Quarterly Return For Quarter Ended June See Details

30-07-2019 Kerala Labour Law Quarterly Return For Quarter Ended June See Details

20-07-2019 Central Govt. Labour Law Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Andhra Pradesh Labour Law 1st Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Assam Labour Law Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 New Delhi Labour Law Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Chandigarh Labour Law Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Haryana Labour Law Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Himachal Pradesh Labour Law Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Karnataka Labour Law 1st Half Yearly Return of Work Committees Under ID Act See Details

20-07-2019 Punjab Labour Law Half Yearly Return of Work Committees Under ID Act See Details

15-07-2019 Andhra Pradesh Labour Law Apprentices Act, 1961 Apprentices Half Yearly Return See Details

15-07-2019 Madhya Pradesh Labour Law LWF Half Yearly See Details

15-07-2019 Madhya Pradesh Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Maharashtra Labour Law Half Yearly Return By Contractor & Principal Employer of Maharashtra Labour Welfare Fund Act See Details

15-07-2019 New Delhi Labour Law 1st Half Yearly Return Under Factories Rules See Details

15-07-2019 Bihar Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Chandigarh Labour Law 1st Half Yearly Return Under Factories Rules See Details

15-07-2019 Chhattisgarh Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Goa Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Gujarat Labour Law Half Yearly Return Under Factory Rules See Details

15-07-2019 Haryana Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Jharkhand Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Karnataka Labour Law Monthly Return for June Under Bangalore Profession Tax, Trade and Ceilings See Details

15-07-2019 Karnataka Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Punjab Labour Law 1st Half Yearly Return Under Factories Rules See Details

15-07-2019 Rajasthan Labour Law Half Yearly Return I Under Factories Rules See Details

15-07-2019 Union Territories Labour Law First Half Yearly Return Under Factories Rules See Details

15-07-2019 Uttar Pradesh Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 Uttarakhand Labour Law Half Yearly Return Under Factories Rules See Details

15-07-2019 West Bengal Labour Law Quarterly Return Q3 Under Factories Act See Details

05-07-2019 West Bengal Labour Law Half Yearly Return Under Factories Rules See Details

01-07-2019 Jharkhand Labour Law Annual Return Under Bihar Contract Labour (Regulation And Abolition) Rules, 1972 See Details

30-06-2019 Andhra Pradesh Labour Law Integrated Combined Return Under Shops and Establishments Act See Details

30-06-2019 Gujarat Labour Law Half Yearly Return Under LWF Act See Details

30-06-2019 Maharashtra Labour Law Annual PT Return Employer For Current Financial Year See Details

30-06-2019 Maharashtra Labour Law International Worker Monthly Return See Details

30-06-2019 Maharashtra Labour Law Monthly Return for May Under Maharashtra Profession Tax, Trade and Ceilings See Details

30-06-2019 Maharashtra Labour Law Half Yearly Return Under LWF Act See Details

30-06-2019 Telangana Labour Law Profession Tax Annual Return Fin. Yr See Details

15-06-2019 Karnataka Labour Law Monthly Return for May Under Bangalore Profession Tax, Trade and Ceilings See Details

31-05-2019 Karnataka Labour Law Annual Return for PT See Details

31-05-2019 Maharashtra Labour Law Monthly Return for April Under Maharashtra Profession Tax, Trade and Ceilings See Details

30-05-2019 Maharashtra Labour Law International Worker Monthly Return See Details

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15-05-2019 Karnataka Labour Law Monthly Return for April Under Bangalore Profession Tax, Trade and Ceilings See Details

30-04-2019 Central Govt. Labour Law Employment Exchange Act, 1959 Quarterly Returns Under Exchange Act (5, Rule 6) See Details

30-04-2019 Andhra Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Arunachal Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Assam Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Kerala Labour Law Quarterly Return For Quarter Ended March See Details

30-04-2019 Madhya Pradesh Labour Law Quarterly Return For Quarter Ended March See Details

30-04-2019 Maharashtra Labour Law International Worker Monthly Return See Details

30-04-2019 Maharashtra Labour Law Monthly Return for March Under Maharashtra Profession Tax, Trade and Ceilings See Details

30-04-2019 Maharashtra Labour Law Quarterly Return For Quarter Ended March See Details

30-04-2019 Bihar Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Bihar Labour Law Quarterly Return 1 Under Shops and Establishments Act See Details

30-04-2019 Chandigarh Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Chhattisgarh Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 New Delhi Labour Law Quarterly Return For Quarter Ended March See Details

30-04-2019 Orissa Labour Law Quarterly Return For Quarter Ended March See Details

30-04-2019 Punjab Labour Law Half Yearly Return Under Punjab LWF Act See Details

30-04-2019 Punjab Labour Law Employment Exchange Act, 1959 Quarterly Returns Under Exchange Act (5, Rule 6)-Q1 See Details

30-04-2019 Goa Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Gujarat Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Haryana Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Himachal Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Jammu & Kashmir Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Jharkhand Labour Law Quarterly Return 1 Under Shops and Establishments Act See Details

30-04-2019 Karnataka Labour Law Annual Renewal for PT See Details

30-04-2019 Karnataka Labour Law Quarterly Return Under Employment Exchanges Act Q1 See Details

30-04-2019 Rajasthan Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Tamil Nadu Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Telangana Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Telangana Labour Law Consolidated Annual Return See Details

30-04-2019 Uttar Pradesh Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Uttarakhand Labour Law Quarterly Return Under Employment Exchange Act Q1 See Details

30-04-2019 Uttarakhand Labour Law Annual Return Under Shops and Establishments Act See Details

30-04-2019 West Bengal Labour Law Quarterly Return For Quarter Ended March See Details

15-04-2019 Maharashtra Labour Law Half Yearly Return March Ending See Details

15-04-2019 Karnataka Labour Law Monthly Return for March Under Bangalore Profession Tax, Trade and Ceilings See Details

15-04-2019 West Bengal Labour Law Quarterly Return Q2 Under Factories Act See Details

15-03-2019 Income Tax Fourth instalment of advance tax for the assessment year 2019-20 See Details

15-03-2019 Income Tax Due date for payment of whole amount of advance tax in respect of assessment year 2019-20 for assessee covered under presumptive scheme of section 44AD/ 44ADA See Details

07-03-2019 Income Tax Due date for deposit of Tax deducted/collected for the month of February, 2019. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production o See Details

02-03-2019 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of January, 2019 See Details

02-03-2019 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of January, 2019 See Details

15-02-2019 Income Tax Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2019 has been paid without the production of a challan See Details

15-02-2019 Income Tax Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2018 See Details

14-02-2019 Income Tax Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2018 See Details

14-02-2019 Income Tax Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2018 See Details

07-02-2019 Income Tax Due date for deposit of Tax deducted/collected for the month of January, 2019. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of See Details

31-01-2019 Income Tax Quarterly statement of TDS deposited for the quarter ending December 31, 2018 See Details

31-01-2019 Income Tax Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2018 See Details

31-01-2019 Income Tax Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident See Details

30-01-2019 Income Tax Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2018 See Details

30-01-2019 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2018 See Details

30-01-2019 Income Tax Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2018 See Details

15-01-2019 Income Tax Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2019 has been paid without the production of a Challan See Details

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