Income Tax TDS Deposit Due Date and Return Due Date

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 OnDue Date of Deposit / Payment
130th June7th July
230the September7th October
331st December7th January
431st March30Th 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 endingFor Govt DeptFor Other Deductors
TDS Return Due DateForm 16ATDS ReturnForm 16A Issuance
130th June31st July15th August15th July30th July
230th September31st October15th November15th October30th October
331st December31st January15th Feburary15th January30th January
431st March15th May30th May (31st May for form 16)15th May30th 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.NoTDS Deduction PeriodDue Date of TDS Deposit
1Tax deductible in March30th April of next year
2Other months & tax on perquisites opted to be deposited by employer7th 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.NoTDS Deduction PeriodDue Date of TDS Deposit
1Tax deposited without challanSame day
2Tax deposited with challan7th of next month
3Tax on perquisites opt to be deposited by the employer7th of next month

 

Form 49B, Download Income Tax Form 49B in PDF Format

FORM NO. 49B for Form of Application for Allotment of Tax Deduction and Collection Account Number. FORM NO. 49B is as substituted by the income tax applies to person deduction tax at source in term of section 192 to 196D of the act, as well as to persons collecting tax at source under section 206C of the act. It prescribes the form for application for allotment of tax deduction and collection account number.

(1) An application under sub-section (1) of section 203A for the allotment of a tax deduction and collection account number shall be made in duplicate in Form No. 49B.

(2) An application referred to in sub-rule (1) shall be made,—

(i)  in cases where the function of allotment of tax deduction and collection account number under section 203A has been assigned by the Chief Commissioner or Commissioner to any particular Assessing Officer, to that Assessing Officer;

(ii)  in any other case, to the Assessing Officer having jurisdiction to assess the applicant.

(3) The application referred to in sub-rule (1) shall be made,—

 (i)  in a case where a person has deducted tax or collected tax in accordance with the provisions of Chapter XVII under the heading ‘B.—Deduction at source’ or ‘BB.—Collection at source’, as the case may be, prior to the 1st day of October, 2004, on or before the 31st day of January, 2005;

(ii)  in a case where a person has,—

(a)  deducted or deducts tax in accordance with the provisions of Chapter XVII under the heading ‘B.—Deduction at source’; or

(b)  collected or collects tax in accordance with the provisions of Chapter XVII under the heading ‘BB.—Collection at source’,

on or after the 1st day of October, 2004, within one month from the end of the month in which the tax was deducted or collected, as the case may be, or the 31st day of January, 2005, whichever is later.]

FORM NO. 49B

[See sections 203A and rule 114A]

Form of application for allotment of tax deduction and collection account number under section 203A of the Income-tax Act, 1961

To

The Assessing Officer (TDS/TCS)

Assessing Officer

 

Code (TDS/TCS)

 

Area Code

 

AO Type

 

Range Code

 

AO Number

 

Sir,

Whereas I/we am/are liable to deduct/collect tax or deduct tax and collect tax in accordance with Chapter XVII under the heading ‘B. – Deduction at source’ or ‘BB.-Collection at source’ of the Income-tax Act, 1961;

And whereas no tax deduction account number/tax collection account number or tax deduction account number and tax collection account number has been allotted to me/us;

I/we give below the necessary particulars:

[Please refer to the instructions before filling up the form]

1. Name (Fill only one of the columns ‘a’ to ‘h’ whichever is applicable.)

a. Central / State Government :
Tick the appropriate entry

 

Central GovernmentLocal Authority (Central Government)
State GovernmentLocal Authority (State Government)

 

Name of Office
Name of Organization
Name of Department
Name of Ministry
Designation of person
responsible for making payment/
collecting tax

 

b. Statutory/autonomous bodies

 

Tick the appropriate entry

 

Statutory BodyAutonomous Body

 

 

Name of Office
Name of Organization
Designation of person
responsible for making payment/
collecting tax

 

c. Company : (See Note 1)
Tick the appropriate entry

 

Central Government Company/Company established by a Central ActState Government Company/Company established by a State Act

 

Other Company

 

 

Title (M/s.) (Tick, if applicable)

 

Name of Company

,

 

Designation of person

,

responsible for making payment/

collecting tax

 

d. Branch/Division of a Company :

 

Tick the appropriate entry

 

Central Government Company/Company established by a Central ActState Government Company/Company established by a State Act

 

Other Company

 

 

Title (M/s.) (Tick, if applicable)

 

Name of Company

 

Name of Division

Name/Location of Branch

Designation of person

responsible for

making payment/collecting tax

 

e. Individual/Hindu Undivided Family (Karta) (See Note 2)
Tick the appropriate entry

 

IndividualHindu undivided family

 

Title (Tick the appropriate entry for individual)

 

Shri

Smt.

Kumari

 

Last Name/Surname

First Name

Middle Name

 

f. Branch of Individual Business (Sole proprietorship concern)/Hindu Undivided Family (Karta)

Tick the appropriate entry

 

Branch of individual businessBranch of Hindu undivided family

 

Individual/Hindu undivided family (karta)

Title (Tick the appropriate entry for individual)

 

Shri

Smt.

Kumari

,

Last Name/Surname
First Name
Middle Name
Name/Location of Branch

 

g. Firm/Association of persons/ association of persons (trusts)/ body of individual/artificial juridical person (See Note 3)
Name
h. Branch of firm/association of persons/association of persons (trusts)/body of individual/artificial juridical person
Name of firm/association of persons/
association of persons (trusts)/
body of individual/artificial juridical person
Name/Location of Branch
2. Address
Flat/Door/Block No.
Name of Premises/Building/Village
Road/Street/Lane/Post Office
Area/Locality Taluka/Sub-Division
Town/City/District
State/Union Territory
PIN
(Indicating PIN is mandatory)
Telephone No.STD CodeTelephone No.
e-mail ID(a)
(b)

3. Nationality (Tick b the appropriate entry)

IndianForeign
4. Permanent Account Number (PAN)
5. Existing Tax Deduction Account Number (TAN), if any
6. Existing Tax Collection Account Number (TCN), if any
7. Date (DD-MM-YYYY)

Signed (Applicant)

Verification

I/we


in my/our
capacity as
do hereby declare that what is stated above is true to the best of my/our
knowledge and belief.

Verify today, the
DDMMYYYY


(Signature/Left Thumb Impression of Applicant)

 

 

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