Question 1

What is the MGT-7 due date?

Accepted Answer

The validated upload file (.fvu) generated by the Protean File Validation Utility from the quarterly statement prepared in the notified file format - furnished on a CD or pen drive when submitted to a TIN Facilitation Centre (Furnishing of quarterly TDS/TCS statements; procedure published by Protean eGov Technologies as the Income Tax Department's TIN managed-service provider); Signed control chart in Form 27A, generated by the TDS/TCS File Validation Utility (Control chart accompanying a quarterly TDS/TCS statement; Protean e-TDS/e-TCS procedure); TAN of the deductor, and the PAN of every deductee, as data in the statement (Quarterly statement file formats published by Protean for Forms 24Q, 26Q, 27Q and 27EQ)

Question 2

Labour Welfare Fund — Delhi

Accepted Answer

Applies to establishments in the National Capital Territory of Delhi employing five or more persons. An employee working in a managerial or supervisory capacity and drawing wages exceeding Rs 2,500 per month is outside the definition and no contribution is due for that person. Threshold: Five or more persons employed. Excluded: a person working in a managerial or supervisory capacity whose functions are mainly of a managerial nature and who draws wages exceeding Rs 2,500 per month. Note the Rs 2,500 wage ceiling is very low in 2026 terms, so in practice almost every managerial or supervisory employee is excluded and almost every other employee is included. Fee: INR 3 Slabs: Employee's contribution, per employee per half-year - Rs 0.75 (seventy-five paise) — INR 0.75; Employer's contribution, per employee per half-year — INR 2.25; Government of Delhi's contribution, per employee per half-year — INR 1.5 Renewal: Not a licence. A continuing half-yearly contribution obligation. Deadline: Contributions must be paid before the 15th day of July and the 15th day of January every year. Statute: The Bombay Labour Welfare Fund Act, 1953 as extended to the National Capital Territory of Delhi, with the rules made thereunder UPGRADED FROM INDICATIVE TO VERIFIED. The earlier record recorded that dlwb.delhi.gov.in now serves and that its Acts and Rules, Citizen's Charter and Services pages were each fetched and read in full, but that none published a contribution amount, a rate or a threshold. The missing figures have now been found on the SAME government host, on a different page: the Board's notification page 'Constitution of the Labour Welfare Fund for the National Capital Territory of Delhi - Notification II'.delhi.gov.in/dlwb/constitution-labour-welfare-fund-national-capital-territory-delhi-notification-ii, which states the employee, employer and government shares, the five-person threshold, the Rs 2,500 managerial wage exclusion and the 15 July / 15 January due dates. Independent commercial sources give the identical Rs 0.75 / Rs 2.25 / Rs 1.50 triple, so the government reading is corroborated. A CAUTION ON THE ARITHMETIC that circulates: one commercial source describes Delhi's employer contribution as 'just Rs 5 per employee per year'. That does not reconcile with Rs 2.25 per half-year, which is Rs 4.50 a year; the government figure is followed and the Rs 5 is not recorded. NOTE THE UNIT: these amounts are in rupees and paise. Recording the employee share as 0.75 rather than as an integer is deliberate and correct - it is seventy-five paise, not seventy-five rupees.

Question 3

Factory licence — Maharashtra

Accepted Answer

Registration of the factory and grant of a licence is required of the occupier or manager of every factory in Maharashtra. Application is in Form 1 to the Chief Inspector; the licence issues in Form 4 and may be granted for a period not exceeding ten years. Threshold: Every factory within the scope of the Act, and any establishment to which the Act is applied by a notification under section 85 (which must apply within 30 days of that notification). The fee matrix itself starts at 'Nil' horsepower and 'up to 9' persons, so there is no fee-free band. Fee basis: PER YEAR of the licence period. The fee is a matrix: for ordinary factories (Schedule A) it is set by the quantity of horsepower installed crossed with the maximum number of persons to be employed on any day during the year; for power generating stations (Schedule B) by generating capacity in megawatts crossed with the number of workers. Where a licence is granted or renewed for a period of one year or more but not exceeding ten years, the fee payable PER YEAR is at these same rates. CONCESSIONS: for cotton ginning and pressing, gur, jarda (tobacco processing), cashewnut, groundnut decorticating factories and rice mills that do not work for more than 180 days in the aggregate in a calendar year, the fee is HALF the amounts below, subject to a minimum of rupees five; and for any other factory working part of the year and commencing work on or after 1 July, the fee charged for the first time is likewise HALF, subject to a minimum of rupees five. Any fraction of a rupee below fifty paise is ignored and fifty paise or more is rounded up to the next complete rupee. Slabs: Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year up to 9 — INR 350; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 10 to 50 — INR 750; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 51 to 150 — INR 3500; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 151 to 250 — INR 5250; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 251 to 500 — INR 10500; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 501 to 1000 — INR 21000; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 42000; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 63000; Schedule A (all factories except power generating stations and electrical sub-stations) - Nil H.P. installed - maximum number of persons employed on any day during the year from 4001 and above — INR 84000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year up to 9 — INR 700; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 10 to 50 — INR 2250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 51 to 150 — INR 7000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 151 to 250 — INR 10500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 251 to 500 — INR 15750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 31500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 63000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 84000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed up to 10 - maximum number of persons employed on any day during the year from 4001 and above — INR 105000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year up to 9 — INR 1050; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 10 to 50 — INR 3750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 51 to 150 — INR 10500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 151 to 250 — INR 15750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 251 to 500 — INR 21000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 42000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 78750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 96250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 10 but not above 50 - maximum number of persons employed on any day during the year from 4001 and above — INR 115500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year up to 9 — INR 2800; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 10 to 50 — INR 5250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 51 to 150 — INR 15750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 151 to 250 — INR 21000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 251 to 500 — INR 31500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 52500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 94500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 105000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 50 but not above 100 - maximum number of persons employed on any day during the year from 4001 and above — INR 126000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year up to 9 — INR 6300; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 10 to 50 — INR 10500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 51 to 150 — INR 31500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 151 to 250 — INR 42000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 251 to 500 — INR 52500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 78750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 105000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 126000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 100 but not above 500 - maximum number of persons employed on any day during the year from 4001 and above — INR 147000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year up to 9 — INR 12250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 10 to 50 — INR 22500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 51 to 150 — INR 42000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 151 to 250 — INR 57750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 251 to 500 — INR 68250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 105000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 126000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 147000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 500 but not above 1000 - maximum number of persons employed on any day during the year from 4001 and above — INR 168000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year up to 9 — INR 17500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 10 to 50 — INR 28500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 51 to 150 — INR 57750; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 151 to 250 — INR 68250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 251 to 500 — INR 84000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 115500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 147000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 168000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 1000 but not above 2000 - maximum number of persons employed on any day during the year from 4001 and above — INR 189000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year up to 9 — INR 24500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 10 to 50 — INR 49500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 51 to 150 — INR 68250; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 151 to 250 — INR 84000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 251 to 500 — INR 115500; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 501 to 1000 — INR 147000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 1001 to 2500 — INR 168000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 2501 to 4000 — INR 189000; Schedule A (all factories except power generating stations and electrical sub-stations) - H.P. installed above 2000 - maximum number of persons employed on any day during the year from 4001 and above — INR 210000; Schedule B (power generating stations) - Capacity up to 20 MW - number of workers up to 100 — INR 4200; Schedule B (power generating stations) - Capacity up to 20 MW - number of workers from 101 to 500 — INR 6300; Schedule B (power generating stations) - Capacity up to 20 MW - number of workers from 501 to 1000 — INR 10500; Schedule B (power generating stations) - Capacity up to 20 MW - number of workers over 1000 — INR 15750; Schedule B (power generating stations) - Capacity over 20 MW and up to 50 MW - number of workers up to 100 — INR 5950; Schedule B (power generating stations) - Capacity over 20 MW and up to 50 MW - number of workers from 101 to 500 — INR 9450; Schedule B (power generating stations) - Capacity over 20 MW and up to 50 MW - number of workers from 501 to 1000 — INR 15750; Schedule B (power generating stations) - Capacity over 20 MW and up to 50 MW - number of workers over 1000 — INR 21000; Schedule B (power generating stations) - Capacity over 50 MW and up to 100 MW - number of workers up to 100 — INR 8750; Schedule B (power generating stations) - Capacity over 50 MW and up to 100 MW - number of workers from 101 to 500 — INR 12250; Schedule B (power generating stations) - Capacity over 50 MW and up to 100 MW - number of workers from 501 to 1000 — INR 21000; Schedule B (power generating stations) - Capacity over 50 MW and up to 100 MW - number of workers over 1000 — INR 26250; Schedule B (power generating stations) - Capacity over 100 MW and up to 250 MW - number of workers up to 100 — INR 12250; Schedule B (power generating stations) - Capacity over 100 MW and up to 250 MW - number of workers from 101 to 500 — INR 15750; Schedule B (power generating stations) - Capacity over 100 MW and up to 250 MW - number of workers from 501 to 1000 — INR 26250; Schedule B (power generating stations) - Capacity over 100 MW and up to 250 MW - number of workers over 1000 — INR 31500; Schedule B (power generating stations) - Capacity over 250 MW and up to 500 MW - number of workers up to 100 — INR 15750; Schedule B (power generating stations) - Capacity over 250 MW and up to 500 MW - number of workers from 101 to 500 — INR 26250; Schedule B (power generating stations) - Capacity over 250 MW and up to 500 MW - number of workers from 501 to 1000 — INR 31500; Schedule B (power generating stations) - Capacity over 250 MW and up to 500 MW - number of workers over 1000 — INR 36750; Schedule B (power generating stations) - Capacity over 500 MW and up to 750 MW - number of workers up to 100 — INR 24500; Schedule B (power generating stations) - Capacity over 500 MW and up to 750 MW - number of workers from 101 to 500 — INR 24500; Schedule B (power generating stations) - Capacity over 500 MW and up to 750 MW - number of workers from 501 to 1000 — INR 36750; Schedule B (power generating stations) - Capacity over 500 MW and up to 750 MW - number of workers over 1000 — INR 42000; Schedule B (power generating stations) - Capacity over 750 MW and up to 1000 MW - number of workers up to 100 — INR 24500; Schedule B (power generating stations) - Capacity over 750 MW and up to 1000 MW - number of workers from 101 to 500 — INR 28000; Schedule B (power generating stations) - Capacity over 750 MW and up to 1000 MW - number of workers from 501 to 1000 — INR 42000; Schedule B (power generating stations) - Capacity over 750 MW and up to 1000 MW - number of workers over 1000 — INR 52500; Schedule B (power generating stations) - Capacity over 1000 MW - number of workers up to 100 — INR 28000; Schedule B (power generating stations) - Capacity over 1000 MW - number of workers from 101 to 500 — INR 31500; Schedule B (power generating stations) - Capacity over 1000 MW - number of workers from 501 to 1000 — INR 52500; Schedule B (power generating stations) - Capacity over 1000 MW - number of workers over 1000 — INR 63000 Renewal: A licence may be granted or renewed for a period not exceeding TEN YEARS, with the fee payable per year at the Schedule rates. The Chief Inspector will not renew the licence of a non-hazardous factory unless all the conditions subject to which it was issued have been complied with. Deadline: The renewal application in Form 1 must REACH the Chief Inspector (or authorised Deputy Chief Inspector) NOT LATER THAN TWO MONTHS BEFORE the date the licence is due to expire. Where a factory commences work on or after 1 November in any year, the renewal application must be made on or before the following 1 January. LATE RENEWAL carries graded additional fees as a percentage of the renewal fee: delay up to one month 5 per cent; up to two months 10 per cent; up to three months 15 per cent; up to four months 20 per cent; up to five months and above 25 per cent. Statute: The Factories Act, 1948 and the Maharashtra Factories Rules, 1963 - rule 5 and the Schedules attached to it (Schedule A substituted by Government Notification dated 5 June 2012, MGG Pt.I-L Ext. 5.6.2012, with effect from 1 January 2013; Schedule B substituted by Government Notification dated 4 April 2015, MGG Pt.I-L Ext. 8.4.2015) UPGRADED FROM INDICATIVE TO VERIFIED, WITH THE COMPLETE FEE MATRIX. The earlier record's finding that no fee schedule could be found is superseded. The updated consolidated text of the Maharashtra Factories Rules, 1963 was retrieved instead through the India Code DSpace API on indiacode.gov.in (item c224c371-6fdd-4dbf-9b5c-90d6629e24c8, extracted text 100,072 bytes) and read in full. ALL 72 CELLS of Schedule A and ALL 32 CELLS of Schedule B are transcribed above, together with the Schedule C provisos, rule 5 (application and fees), rule 6 (grant, Form 4), rule 8 (renewal, the two-month advance deadline and the graded late-fee table) and rule 8-A (rounding).

What is the MGT-7 due date?

Documents required for Quarterly TDS Returns (24Q, 26Q, 27Q)

Labour Welfare Fund — Delhi

Factory licence — Maharashtra

Professional Tax Registration — Meghalaya

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