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

 

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