Sub Rule 2 of Rule 31A of Income Tax Rules specifies the
due date for filing of
(a) Statement of deduction of tax under section 192 in
Form No. 24Q;
(b) Statement of deduction of tax under sections
193 to 196D in—
(i) Form No. 27Q in respect of the deductee who is a
non-resident not being a company or a foreign company or resident but not
ordinarily resident; and
(ii) Form No. 26Q in respect of all other
deductees.
The Due date as per rule are different for Government
deductors and non Government deductors , which is as follows :-
TABLE
|
Sl. No.
|
Date of ending of
the quarter of the financial year
|
Due date for
Government Deductors
|
Due date for
non-Government Deductors
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
30th June
|
31st July of the
financial year
|
15th July of the
financial year
|
|
2.
|
30th September
|
31st October of the
financial year
|
15th October of the
financial year
|
|
3.
|
31st December
|
31st January of the
financial year
|
15th January of the
financial year
|
|
4.
|
31st March
|
15th May of the
financial year immediately following the financial year in which
deduction is made
|
15th May of the
financial year immediately following the financial year in which deduction is
made.]
|
To bring Uniformity and to give deductors sufficient time
in filing of TDS Statement CBDT has vide Notification No. 30/2016 Dated: 29.04.2016 has revised due
date for filing above referred TDS statements for Government and non-governemnt
deductors wef 01.06.2016 to as follows :-
Table
|
Sl.
No.
|
Date of ending of
quarter of financial year
|
Due
date wef 01.06.2016 for Government and Non-Government Deductors.
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
30th June
|
31st July of the
financial year
|
|
2.
|
30th September
|
31st October of the
financial year
|
|
3.
|
31st December
|
31st January of the
financial year
|
|
4.
|
31st March
|
31st May of the
financial year immediately following the financial year in which the
deduction is made”.
|
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