Comprehensive Course on TDS, PF, PT & ESI Compliance

Objective: This course is designed to provide in-depth knowledge of Tax Deducted at Source (TDS), Employee Provident Fund (EPF), Professional Tax (PT), and Employee State Insurance (ESI). It covers legal provisions, computation, deductions, return filing, and compliance requirements for businesses.

Total Course Duration: 50 Hours

TDS Compliance & Filing: 18 Hours

PF Compliance & Contributions: 12 Hours

Professional Tax (PT) Compliance: 6 Hours

ESI Compliance & Benefits: 10 Hours

Final Project & Certification: 4 Hours

Module 1: Introduction to TDS, PF, PT & ESI (4 Hours)

  • Overview of Payroll Statutory Compliances
  • Importance & Legal Framework under Indian Laws
  • Employer & Employee Responsibilities
  • Due Dates, Penalties & Consequences of Non-Compliance

Tax Deducted at Source (TDS) – 18 Hours

Module 2: Introduction to TDS & Applicability (4 Hours)

  • Concept of TDS & Legal Framework under Income Tax Act
  • Applicability of TDS on Different Transactions (Salaries, Rent, Interest, etc.)
  • TDS Rates & Threshold Limits for Various Payments
  • Understanding TAN (Tax Deduction and Collection Account Number)

Module 3: TDS Calculation & Deductions (4 Hours)

  • TDS Deduction on Salaries (Section 192)
  • TDS on Rent, Contractors, Professionals (Sections 194I, 194C, 194J)
  • TDS on Interest, Dividends & Other Income (Sections 194A, 194DA)
  • TDS on Commission, Brokerage & Lottery Winnings (Sections 194H, 194G)
  • Adjustments & Refund of Excess TDS

Module 4: TDS Payment & Return Filing (6 Hours)

  • Due Dates for TDS Payment & Return Filing
  • Step-by-Step Guide to Filing TDS Returns (Form 24Q, 26Q, 27Q)
  • TRACES Portal Usage (Downloading Form 16, Form 16A)
  • TDS Correction Statements & Rectification of Errors

Module 5: TDS Compliance & Notices Handling (4 Hours)

  • Late Filing Penalties & Interest Calculation
  • TDS Defaults & Consequences of Non-Compliance
  • How to Respond to TDS Notices from Income Tax Department
  • Case Studies on TDS Compliance & Challenges

Provident Fund (PF) – 12 Hours

Module 6: Introduction to PF & Applicability (4 Hours)

  • Overview of Employee Provident Fund (EPF) Act
  • EPF Applicability – Who Needs to Register?
  • Employer & Employee Contributions (12% + 12%)
  • Understanding EPF, EPS (Pension Scheme) & EDLI (Insurance)

Module 7: PF Calculation & Contributions (4 Hours)

  • Monthly PF Contribution Calculation with Examples
  • Voluntary Provident Fund (VPF) vs. EPF
  • UAN (Universal Account Number) & Its Role
  • Employee & Employer Benefits Under PF Scheme

Module 8: PF Payment & Return Filing (4 Hours)

  • How to Generate PF Challan & Payment Process
  • EPFO Portal Walkthrough (www.epfindia.gov.in)
  • Monthly & Annual PF Return Filing (ECR Filing)
  • PF Withdrawal & Transfer Process

Professional Tax (PT) – 6 Hours

Module 9: Introduction to Professional Tax & Applicability (2 Hours)

  • What is Professional Tax & Who is Liable?
  • State-Wise PT Slabs & Differences in Compliance
  • PT Applicability for Salaried Employees & Self-Employed

Module 10: PT Calculation & Filing (4 Hours)

  • Monthly & Annual PT Calculation with Examples
  • Professional Tax Payment Process (State Portals)
  • PT Return Filing Procedure for Different States
  • Late Payment Penalties & Interest Calculation

Employee State Insurance (ESI) – 10 Hours

Module 11: Introduction to ESI & Applicability (4 Hours)

  • What is ESI? Applicability & Coverage under ESI Act
  • ESI Registration Process for Employers
  • ESI Contribution Rate (Employee 0.75%, Employer 3.25%)
  • ESI Benefits for Employees (Medical, Sickness, Maternity, etc.)

Module 12: ESI Calculation & Payment (4 Hours)

  • How to Calculate ESI Contributions?
  • Step-by-Step Guide for ESI Challan Payment
  • ESIC Portal Walkthrough (www.esic.in)
  • ESI Compliance Requirements & Documentation

Module 13: ESI Return Filing & Compliance (2 Hours)

  • Monthly ESI Return Filing Process (Online)
  • ESI Code Number & IP Numbers for Employees
  • ESI Grievance Handling & Dispute Resolution

Final Project & Certification (4 Hours)

  • Hands-on Filing of TDS Returns Using TRACES
  • Preparing PF & ESI Monthly Challans
  • Real-World Payroll Compliance Case Study
  • Certification of Completion

This course ensures practical knowledge of tax deductions and employee-related statutory compliances to help accountants and HR professionals manage payroll compliance effectively.

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