Due Dates
Due Dates for filing of quarterly TDS Statements:
| S.No. | Quarter ending on | Due date for Government deductors |
Due date for deductors other than Government deductors |
| 1 | 30th June | 31st July | 15th July |
| 2 | 30th September | 31st October | 15th October |
| 3 | 31st December | 31st January | 15th January |
| 4 | 31st March | 15th May of the following year | 15th May of the following year |
| Due date for ETDS return 24Q, (Hyper Link) 26Q (Hyper Link) 27Q (Hyper Link)and Form16 (Hyper Link),Form 16A (Hyper Link) and Form 16B (Hyper Link) | |||||
| Sr. No. | Quarter ending | From 01.11.2011 For Govt offices | For other deductors | ||
| Etds return | Form 16/ 16A | Etds return | Form 16/ 16A | ||
| 1 | 30th June | 31st July | 15th August | 15th July | 30th July |
| 2 | 30th September | 31st October | 15th November | 15th October | 30th October |
| 3 | 31st December | 31st January | 15th Feburary | 15th January | 30th January |
| 4 | 31st March | 15th May | 30th May (31st May for form 16) | 15th May | 30th May (31st May for form 16) |
It may be noted that Form No. 16 is for TDS on Salaries and Form No. 16 A is for Income other than Salary. Form No. 16 B is for TDS on purchase of property u/s 194 IA, while Form No. 26QB is for the seller of that Property. (https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp)
See more at: http://www.simpletaxindia.net/2013/03/tds-rate-chart-fy-2013-14-tcs-rate.html#sthash.iXPhsFbC.dpuf
Mode of filing of returns, defaults and penalties, prosecution and compounding of offences:
Mode of filing: In the following cases the deductors TDS statement shall be filed electronically:
- the Government deductor, or
- the principal officer of a company, or
- the deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year, or
- the number of deductee’s records in a statement for any quarter of the financial year are twenty or more.
