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» Right to Information vis-a-vis Tax Authorities by Levone


									R.N.I. No. MEHENG/2005/14226                                                          Maharashtra Postal Regd. No. MH/MR/N/29/04-05

                    Volume 1 • Issue 11 • November 4, 2005 • Pages 8 • Price Rs. 2.50 per copy • Email :

  » Right to Information vis-a-vis Tax Authorities - Suresh Agarwal
  The Right to Information Act, 2005 has come into force in whole of India (excluding Jammu & Kashmir) from mid
  October. The objective of this Act is to bring about transparency and accountability in the govt. agencies and also to
  contain corruption and nepotism among various public authorities by empowering the citizens with a right to ask as to
  how the govt functions.

  As a part of implementation of the Act the Central Information Commission has been constituted with Shri Wajahat
  Habibullah as Chief Information Commissioner.

  The Right to Information (Regulation of Fees and Cost) Rules 2005 have been made. Under these rules fees shall be
  charged as follows:

    Fees with every request for information                                       - Rs. 10
    Fees for each page of information created or copied-
                                            A-4 or A-3 size paper                 -   Rs. 2 per page
                                            Larger size paper                     -   actual cost
    Fees for samples or models                                                    -   actual cost
    Fees for inspection - For first hour                                          -   free
    For each subsequent hour                                                      -   Rs. 5
    Fees for providing information on CD or floppy                                -   Rs. 50 per CD or floppy
    Fees for information provided in printed form                                 -   Price fixed for publication or
                                                                                      Rs. 2 per page of photocopy

  In compliance of Sec 4(1)(b) of the Act various Direct and Indirect Tax Authorities have sue moto published certain
  information on their websites namely and The salient features of this
  information are briefly stated as follows:

      Information                    Central Excise                            Customs                             Service Tax
   required as per Act

  Particulars of its        - Apex body: Central Board of         - Apex body: Central Board of - Apex body: Central Board of
  organisation                Excise & Customs (CBEC)~              Excise & Customs (CBEC)       Excise & Customs and
                            - 23 zones headed by Chief            - 11 zones headed by Chief      assisted by Directorate of
                              Commissioners                         Commissioners                 Service Tax at Mumbai
                            - 93 Central Excise                   - 35 Customs                  - Administered by various
                              Commisionerates headed by             Commisionerates headed by Central Excise
                              Commisioners                          Commisioners                  Commisionerates
                            - 67 posts of Commr. of               - 67 posts of Commr. of       - 6 Commisionerates
                              Central Excise & Customs              Central Excise & Customs      exclusively for Service Tax in
                              (Appeals)                             (Appeals)                     metros - Delhi, Mumbai,
                            - 4 posts of Commr. of                - 4 posts of Commr. of          Kolkata, Chennai,
                              Central Excise & Customs              Central Excise & Customs      Ahmedabad and Bangalore
                              (Adjudication)                        (Adjudication)

  Particulars of its        Levy and collection of                Levy and collection of                Levy and collection of
  functions & duties        Central Excise                        Customs Duties and                    Service Tax
                                                                  prevention of smuggling

  Powers and Duties of      -Defined in Central Excise Act -Defined in Customs Act 1962 -Defined in Chapter V of
  its Officers and           1944 and Rules made           -Further defined in Citizens' Finance Act 1994 and
  employees                  thereunder                     Charter                      Service Tax Rules 1994
                            -Further defined in Central
                             Excise Manual

 November 4, 2005                                                                                                                  01
        Information                   Central Excise                       Customs                         Service Tax
     required as per Act
     Procedure followed in -Outlined in Central Excise             Decision making                 -Same as for Central Excise
     the decision making    Manual, Adjudication Manual,         -Strategic: By CBEC, Chief
     process, including     and Audit Manual etc.                  Commisioners
     channels of           -Brief procedure given for            -Tactical: By Commrs,
     supervision and        Registration, Filing Returns,          Addl./Joint Commrs.
     accountability         Provisional Assessment,              -Operational: By Dy./Asstt.
                            Adjudication, Refund/Rebate            Commrs, Supdt. etc.
                            and Audit                            Procedure:
                                                                 -Online declarations for
                                                                   import and export
                                                                 -Export system highly
     Norms set out by the     Main mission of CBEC is to         Main mission of CBEC is to       Specified in the Chapter V of
     organisation for         'realise the revenues in a fair,   'realise the revenues in a fair, the Finance Act 1994 and the
     discharge of its         equitable and efficient            equitable and efficient          Citizens' Charter
     functions                manner.' For achieving this        manner.' For achieving this
                              focus is on 'use of IT and         focus on 'use of IT and
                              encouraging voluntary              encouraging voluntary
                              compliance'                        compliance'
     Rules, regulations,      Apart from various Acts and        All these available on website Apart from various published
     instructions, manuals    Rules CBEC has published                 Acts and Rules made for
     and records held by it   Central Excise Manual of                                          Service Tax, different
     or used by its           Supplementary                                                     Notifications and Circulars
     employees for            Instructions for guidance of                                      are available on
     discharging its          its officers is available                               
     A statement of          -Applications for registration,     Various documents have been -Applications for registration
     Categories of            refund, rebate, or duty            listed. Important among them (Form ST-1)
     Documents that are       drawback.                          are for Import and Export -   -Certificates of registration
     held by it or under its -Returns filed by assessees         Commercial Invoice, Airway     (Form ST-2)
     control                  like ER1,ER2 & ER3                 Bill/ Bill of Lading/Shipping -Returns of Service Tax (Form
                                                                 Bill, Packing Lists,           ST-3)
     Particulars of any      -Regional Advisory                  -Watchdog Committee               -Help Centres to address
     arrangement that         Committees (RAC), Public           - Regional Advisory                specific problems of
     exists for consultation Grievance Committee (PGC)            Committees (RAC)                  assessees -Open house
     with, or                 in each Commissionerate.           -PGC -Permanent Trade              /meetings/ seminars
     representation by the -Help Centres for assistance           Facilitation Committee           -RAC & PGC being
     members of the           of small tax payers.               -Airport facilitation Committee    constituted.
     public in relation to                                       -Grievance redressal system
     the formation of its                                         for Cargo & Passenger
     policy or                                                    Clearance
     Boards, Councils       Same as stated above                 Same as stated above              Same as stated above.
     Committees and
     other bodies
     constituted for the
     purpose of its advise.
     Directory of its offices Notified by each of the            Notified by each of the           Notified by each of the
     and employees            formations separately              formations separately             formations separately

     Monthly remuneration Notified by each of the                Notified by each of the           Notified by each of the
     of each of its officers formations separately               formations separately             formations separately
     and employees
     including the system
     of compensation
     Budget allocated to      Notified by each of the            Notified by each of the           Notified by each of the
     each of its agency       formations separately              formations separately             formations separately

02                                                                                                                   November 4, 2005
    Information                 Central Excise                        Customs                          Service Tax
 required as per Act
 Manner of execution     Not Applicable                     Not Applicable                    Not Applicable
 of subsidy
 programmes etc.
 Particulars of          Sec. 5A of Central Excise Act      In specific cases of imports,     U/S 93(1) of the Finance Act
 recipients of           empowers central Govt to           ad hoc exemption order u/s        1994 central govt. can grant
 concessions, permits    grant exemption from               25(2) of Customs Act is           exemption from payment of
 or authorisations       payment of excise duties           issued by central govt.           Service Tax
 granted by it
 Details in respect of   -Central Excise Laws and       -Customs Laws and                     -Service Tax Laws and
 the information,         procedures maintained at       procedures maintained at              procedures maintained at
 available to, or held                   
 by it, reduced in an    -Electronic filing of excise   -Business can be transacted           -Electronic filing of Service
 electronic form         available on                    electronically with customs          Tax available on
                         -Directorate of Data           -Directorate of Data                  -Directorate of Data
                          Management maintains           Management maintains                  Management maintains
                          commodity-wise revenues of commodity-wise revenues of                service-wise revenues of
                          central excise in electronic   customs in electronic form.           central excise in electronic
                          form                                                                 form

 Particulars of facilities Information avenues:               Information avenues:            Library is maintained in each
 available to citizens     -Help Centres maintained for     -Help Centres maintained for      office. However the facility is
 for obtaining              helping small assessees.          helping small assessees.        available only to the officers
 information including -Information and Facilitation        -Information and Facilitation     of the department and is not
 working hours of a         Counters at Commissionerate       Counters at                     meant for public use.
 library or a reading       HQ.                               Commissionerate HQ.
 room, if maintained       -CBEC website                    -CBEC website
 for public use            
                           -Small libraries are             -Small libraries are
                            maintained in each office but     maintained in each office but
                            they are used only by the         they are used only by the
                            officers of deptt.                officers of deptt.

 Names, designations     List of CPIOs and CAPIOs are       List of CPIOs and CAPIOs are      List of CPIOs and CAPIOs are
 and other particulars   provided on the website            provided on the website           provided on the website
 of the Public                    
 Information Officers

 Income Tax                                                        deals with the administrative aspects, composition and
 The information published by IT department, in compliance         organisation of I.T. Deptt.
 of Sec.4(1)(b), is neither point-wise nor elaborate. The           a. Volume I- work allocation, personnel matters and
 summary of the published information is as follows:                    the grievance redressal system.
                                                                    b. Volume II-technical aspects, assessment
 1. Income Tax Deptt. functions under the supervision and               procedures, widening of tax base, refunds,
    control of Central Board of Direct Taxes (CBDT). It has             recovery, appeals and revisions.
    around 60000 personnel in 500 cities and towns across           c. Volume III-Authority for Advance Ruling,
    the country.                                                        Settlement Commission, search and seizure,
 2. Field offices are divided into regions and each region is           internal audit, revenue audit, inspection and
    headed by a Chief Commissioner of Income Tax.                       important reports.
 3. The Income Tax Act 1961 defines the Income Tax               9. Internal Audit Manual contains guidelines for
    Authorities, their jurisdiction and powers.                      conducting internal audit and prescribes checks for
 4. The Income Tax rules 1962 lays down limits, conditions,          detecting leakages of revenue. It also prescribes the
    definitions, explanations and forms of applications and          records/registers to be maintained and lays down the
    procedures for application of the Act.                           role & functions of various authorities in this regard.
 5. Other Direct Taxes are also governed through the similar     10. Manual of Inspection Guidelines prescribes the
    arrangements.                                                    guidelines for qualitative and quantitative analysis of
 6. Technical and administrative records are maintained as           the performance of an officer and his staff.
    specified by CBDT from time to time..                        11. Write Off of Tax Arrears Manual provides rules
 7. Circulars are issued by CBDT from time to time for               relating to the powers of the authorities to write off
    effective management of tax assessment & collection.             and scale down arrear tax demands. It lays down
 8. The Manual of Office Procedure in three volumes                  procedure for writing off of Income Tax, Wealth Tax
                                                                     and other direct taxes.
 The author is Div. Manager at NEI, Jaipur and can be reached at
November 4, 2005                                                                                                                03
     » Latest Circulars And Notifications Under MVAT and Profession Tax - Bhushan Khot
     Trade Circular No. 31 T of 2005           Dt. 3-10-2005         The co-operative housing societies which are not
                                                                     engaged in any profession, trade or calling and have not
     Premature repayment of the amount of deferred taxes by          employed persons or have employed persons with a
     the Eligible Units at Net Present Value.                        monthly salary or wages of less than Rs. 2000/-, then
                                                                     such co-operative housing societies are not required to
     The rule 84 of the MVAT Rules, prescribes the procedure         pay Profession Tax.
     for calculation of NPV for the purpose of pre-payment of        The co-operative housing societies which are not
     the amount of deferred taxes as provided by sub-section         engaged in any profession, trade or calling, but have
     (2) of section 94 of the MVAT Act. The rule 84 of the MVAT      employed persons and paying salary or wages to any or
     Rules contains the table to calculate the net present value     all of such employees at the rate of Rs. 2000/- or more
     of deferred taxes.                                              per month are required to deduct and pay Profession Tax
     It is noticed from the table that the figures of percentage     to Government on account of such employees by
     corresponding to the serial no. 164 onwards till the serial     obtaining Certificate of Registration under the Act.
     no. 325 have not been correctly mentioned in the English        The co-operative housing societies which are engaged in
     version of the table. A table showing the correct figures of    any profession, trade or calling (viz., providing services to
     percentage is given in the said circular for the benefit of     non-members) shall have to obtain Certificate of
     the dealers.                                                    Enrolment and pay Profession Tax for themselves.
                                                                     The co-operative housing societies which are engaged in
     Trade Circular No. 32 T of 2005          Dt. 13-10-2005         any profession, trade or calling and also paying salary or
                                                                     wages @ Rs. 2000/- or more per month to persons
     Modification in the procedure for grant of registration         employed by them, shall have to obtain both Certificate
     under the MVAT Act, 2002 in Mumbai.                             of Registration and Certificate of Enrolment under the Act
                                                                     and pay the Profession Tax accordingly.
     In order to mitigate the difficulties of the applicant
     dealers as well as to streamline the system of grant of         Trade Circular No. 26 T of 2005          Dt. 15-10-2005
     registration certificate, it is decided to modify the
     procedure and redefine the workflow in the registration         Levy of Profession Tax on Compensation/ex-gratia
     branch in Mumbai. This circular gives idea about the new        received under any kind of retirement scheme.
     registration procedure applicable from 1st November
     2005.                                                           The compensation/ex-gratia received by any employee
                                                                     from his employer or former employer in connection with
     Trade Circular No. 33 T of 2005          Dt. 21-10-2005         the termination of his employment would fall within the
                                                                     expression “Salary”, and the amount is taxable in the
     Provisional Refund: Early Refund                                hands of employer under the provisions of the Profession
                                                                     Tax Act. The relationship of employer and employee
     This circular lays down the procedure to be applied for the     comes to an end, as there is no longer contract of
     refunds to be granted under the first proviso to sub-           employment as the contract stand severed on the
     section (2) of section 51 and in respect of the refunds to      payment of compensation.
     be granted in respect of the year 2005-06.                      In view of the above, the following guidelines are issued
                                                                     in respect of levy of Profession Tax on compensation/ex-
     Trade Circular No. 34 T of 2005          Dt. 26-10-2005         gratia received under any kind of retirement scheme.

     Administrative relief to the dealers who have not               When the compensation/ex-gratia is paid in lump sum,
     collected taxes at the appropriate rate during the period       then such amount shall be the salary or wages of such
     1st April 2005 to 30th April 2005.                              specific year in which such amount is paid.
                                                                     When the compensation/ex-gratia is paid in installments,
     Many dealers in anticipation of some changes in MVAT            if such installments are spread over more than one
     have not collected taxes at the correct rates on their sales    financial year, then the amount actually paid in any
     made during the period 1.4.05 to 30.4.05. The Govt. of          financial year shall be the salary or wages of such specific
     Maharashtra by a resolutions dt. 4.10.05 has sanctioned         year.
     a scheme for grant of administrative relief. As per the
     scheme the concerned dealers will get administrative            Notification No. VAT 1505/CR-237/Taxation-1.
     relief on the goods on which tax rate was reduced from 1st      Dt. 17th October 2005
     may 2005 from 4 % to 0% or from 12.5 % to 4 % on the
     fulfillment of certain conditions specified in this circular.   This Notification specifies the goods more particularly
                                                                     described by entry 56 of the Schedule 'C' appended to the
     Trade Circular No. 25 T of 2005.     Dt 7-10-2005.              Maharashtra Value Added Tax Act, 2002 (Mah. IX of
     Co-Operative Housing Societies and related provisions           2005) appended hereto, to be Information Technology
     under Profession Tax Act.                                       products for the purposes of the said entry.

 The author is a chartered accountant. He can be reached at

04                                                                                                                  November 4, 2005
 » Online TAN View - Team FFB
 After you have filed your eTDS statements for the                               Status of TDS/ TCS Return - Fig 1
 financial year 2005-06, it is possible to view the details                      If the TAN and PRN is correctly entered and if the file is
 online. NSDL has started a new link on its web site where                       uploaded in the system, you will be able to view the
 in such details will be visible. In this article, this facility is              status.
 being explained .
                                                                                      •     File Ref No - A unique No generated by system
 Link                                                                                 •     Form No - 26Q or 24Q etc
                                                                                      •     PRN No - :Provisional Receipt No
 The web link to access this facility is                             •     Assessment Year
 Click TaxPayer View TAN/PAN                                                          •     TAN
                                                                                      •     Deductors Name
 Login                                                                                •     Challan Count - Number of challans in the eTDS
 The online view facility is available for Banks, Deductors/                          •     Click to View Challan Status
 AIR, PAN Holders and TIN-FCs. At the time of writing this                            •     Click to View latest Salary Details
 article, the facility for PAN view is not activated. Hence,                          •     Status - Whether received by TIN
 we will only describe TAN View.
                                                                                 Status of Challan Annexure - Fig 2
 For login, click Deductor/ AIR, enter your 10 digit TAN in
 login and same to be repeated as password. Click Submit.                        When you Click to view challan status, the annexure
                                                                                 details will be visible
 In the next page, click on File status->File status by PRN
 No                                                                              The status of each challan will be visible as follows
                                                                                     • Challan Record No
 View Status                                                                         • CIN consisting of Serial No, Date and BSR Code

 You will be prompted to enter the 15 digit PRN or                               Status of Deductee - Fig 3
 Provisional receipt No issued by TIN facilitation centre.                       On clicking count of deductee the view deductee screen
 Select the financial year and click on View Status                              will appear whereby inputing PAN and deposited amount
                                                                                 will show the status of the same.

                                                         Status of TCS/TDS Returns

           File      Form     Return     Provisional     Assessment      TAN         Name of        Challan       Click to   Click to view    Status
         Ref No.      No.      Type      Receipt No.        Year                     Deductor        Count         view          latest
                                           (PRN)                                                                  challan        Salary
                                                                                                                  Status        Details

         218273      24Q         -     010220500004783    200607      MUMF03333E          xyz         2           xxxxxx       xxxxxx        Received by

Fig. 1
                                                Status of TCS/TDS Challan Annexure
                                                Select Status : All                        View By Status

     Challan Challan Identification Number    Total   Total amount as per Deductee     Count of        Count of       Status                 Provisional
     Record              (CIN)             deposited            annexure              Deductees Unbooked Deductees                           Receipt No
      No.     Challan     Bank       Bank   amount     Tax    Interest Other Total                 PAN     No/Invalid                          (PRN)
             Sequence Date/           BSR    as per deposited                deducted           not in ITD    PAN
               No.      Date of      Code   challan                          amount(            Database
                        Tender                                                TDS +
                                                                              Sur. +
         1         7077    07-06-2005 0510097   xxxxx     xxxxx    xxxxx xxxxx     xxxxx        1             1         0              010220500004783
         1         7042    07-07-2005 0510097   xxxxx     xxxxx    xxxxx xxxxx     xxxxx        1             0         0      Booked   010220500004783

Fig. 2
                                                        View Deductee Status For:

                                                   PAN Number:                                            *
                                                   Deposited Amouint :                                    *
Fig. 3                                                                    Submit

November 4, 2005                                                                                                                                           05
     » Facts & Figures          - Team FFB

             Persons making cash deposits of 10 Lacs or more during 2004-05                                  1,27,511

             Persons making credit card payments of Rs 2 Lacs or more during 2004-05                         3,23,563

             Persons making mutual fund purchases of over Rs. 2 Lacs or more during 2004-05                  4,96,600

             Tax Assessess showing income more than 10 lac                                                     85,000

             Tax Assessees during 2002-2003                                                               2,39,11,884

             Tax Assessees during 2003-2004                                                               2,34,44,891

             Tax Assessees during 2004-2005                                                               2,46,11,491

     Soruce : Hindustan Times, Oct 30

     » Facts you should know about PAN                      - Team FFB
     Permanent Account Number (PAN) is a ten-digit                       •   Designation and code of the concerned Assessing
     alphanumeric number. The format of a valid PAN is                       Officer of the Income Tax Deptt.
     “AAAAA9999A' where A stands for alphabet and 9 stands               •   Father's name. Female applicants, irrespective of
     for number.                                                             marital status, should write only father's name in
     For a valid PAN, a further validation is put in place. The              the PAN application
     fourth character should be one of the character out of “ C          •   Fees of Rs.60 + Service Tax, as applicable
     P H F A T B L J G “ depending upon the status of the
     assessee. This is available in the old format of Form No.      Quoting PAN number is mandatory and must be
     49A.                                                           mentioned in all
     A facility for verifying PAN is available on the website of           e-TDS Returns
     t h e I n c o m e Ta x d e p a r t m e n t . V i s i t                return of income > option PAN > know your                    challans (Challan No.280, 282 & 283)
     PAN. The following screen will appear whereby the              It is also compulsory to quote PAN in all documents
     validity of PAN can be verified.                               pertaining to
                                                                         •   sale and purchase of immovable property

                            KNOW YOUR PAN                                •   sale and purchase of motor vehicle
                                                                         •   payments in cash, of amounts exceeding Rs.
               First Name
                                                                             25,000/- to hotels and restaurants
                                                                         •   payments in cash, of amounts exceeding Rs.
               Middle Name                                                   25,000/- in connection with travel to any foreign
               Surname                                                       country
               Date of Birth/                                            •   obtaining a    telephone   or   cellular     telephone
               Incorporation                                                 connection
                                                                         •   making a time deposit exceeding Rs. 50,000/- with
                                Submit                                       a Bank or Post Office
                                                                         •   depositing cash of Rs. 50,000/- or more in a Bank
     PAN application should be made only on Form 49A. A PAN
     application (Form 49A) can be downloaded from the              Obtaining or possessing more than one PAN is against the
     w e b s i t e o f I n c o m e Ta x d e p a r t m e n t         law. or UTIISL or        PAN application can be submitted online through Internet
     NSDL or printed by local printers or              and payment made through a 'nominated' credit card.
     photocopied (on A4 size 70 GSM paper) or obtained from         Such      PAN allotment is done on priority and
     any other source.                                              communicated through email.
     PAN Application in Form 49A should have the following:         PAN is permanent and does not change. However, change
                                                                    of address or city, though, may change the Assessing
       •   Individual applicants will have to affix one recent,
                                                                    Officer. Such changes must be recorded in the PAN
           coloured photograph
                                                                    database. Such requests will have to be made in a form
       •   proof of identity and address                            for 'Request For New PAN Card or / and Changes In PAN

06                                                                                                                      November 4, 2005
                                                                                                                A quality product from

             Quarterly Statements
           For Financial Yr. 2005-06

                              Print Challan & Forms                                                 Electronic Statement

              Form 27A    Paper declaration for eTDS statement.                               • 24Q- Salaries
              Form 27B    Paper declaration for eTCS statement.
              Form 27D    Certificate of Tax Collection at Source                             • 26Q - Other TDS Payments
              Form 16A    Certificate of Tax Deduction at Source Other
                          Payments                                                            • 27Q - NRI Payments
              Form 16     Certificate of Tax Deduction at Source Salary
              Challan-281 For TDS Payments.                                                   • 27EQ - TCS

                                                                                                        Support Call Centre

                                                                          Available at
            tax print,             177, Perin Nariman (Bazargate) Street, Fort, Mumbai - 400 001
                                   Tel.: 2269 3321, 2269 5676 • E-mail :
           In other cities call :
           Ahmedabad : 94260-06271, Bangalore : 98450-20165, Chennai : 93804-84818, Delhi : 98102-65151,
           Indore : 98260-54075, Hyderabad : 98490-08884 Lucknow : 94150-46444 Pune : 98230-42617

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November 4, 2005                                                                                                                                        07
Maharashtra Postal Regd. No. MH/MR/N/29/04-05                                                                                    R.N.I. No. MEHENG/2005/14226

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               15 days of the changes in law.                       Excel.                                             the outstanding features of

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                    Published & Printed by Dinesh Kumar Tejwani on behalf of Fast Facts Computer Systems Limited.
       Published at B-10 , Sai Prasad, Telli Galli Cross Road, Andheri East, Mumbai 400069. Printed at Great Art Printers, 25, S. A.
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08                                                                                                                                                        November 4, 2005

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