Income Tax TDS Deposit Due Date and Return Due Date

May 1, 2015 admin TAN Number, Tax FAQ, TDS, 0

Income Tax TDS Deposit Due Dates and Due Date for Filing Quarterly TDS Return. TDS has to be deposited on Quarterly basis

Important Points for TDS Return

• Tax for March Month Due Date is 30th April
• Singed Form No. 27A  is to be submitted while filing Quarterly TDS Return with File Validation Utility .i.e. FVU. Form 27A act as control sheet for TDS/TCS return and contains details like totals of amount paid and income tax deducted at source.
• TDS Return for Form No. 24Q is for TDS Reurn for Salary, Form No. 26Q TDS Return for all payments other than Salary, Form No. 27Q TDS Return for interest, dividend or any other sum payable to non-residents, Form No. 27EQ for TCS
• Details of Last TDS Return is required to be filled with current TDS Return

TDS Deposit Due Date for Tax to be deducted under Section 192 or section 194A or section 194D or section 194H for the Quarter are 

Sr. No.	TDS Deduction Quarter ended On	Due Date of Deposit / Payment
1	30th June	7th July
2	30the September	7th October
3	31st December	7th January
4	31st March	30Th April

Quarterly Income Tax TDS Return Filing Due Dates( Form 24Q for Salary TDS and 26Q for Contractors others, 27Q for Non-resident) 

Income Tax Due Dates for QTR TDS Return 24Q, 26Q 27Q and Due Date for Issuance of Form 16 ,Form 16A
S.No.	TDS Return for Quarter ending	For Govt Dept		For Other Deductors
		TDS Return Due Date	Form 16A	TDS Return	Form 16A Issuance
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)

 

TDS Deposit Due Date for Tax to be deducted by Other Person under Section 192(1A) Payment of tax by employer on non monetary Perquisite

Tax deducted by Others
S.No	TDS Deduction Period	Due Date of TDS Deposit
1	Tax deductible in March	30th April of next year
2	Other months & tax on perquisites opted to be deposited by employer	7th of next month

TDS Deposit Due Date for Tax to be deducted by Govt. Department or Office under Section 192(1A)

Due Date for TDS deducted by Govt. Department
S.No	TDS Deduction Period	Due Date of TDS Deposit
1	Tax deposited without challan	Same day
2	Tax deposited with challan	7th of next month
3	Tax on perquisites opt to be deposited by the employer	7th of next month

 

Details of TDS FORM 24Q, TDS FORM 27A

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