Income Tax TDS Rates - AY 2022-2023

Income Tax TCS Payment

Section No.

Timelimit to Deposit Tax

206C A] Collected by an office of the Government
(i) on the same day where the tax is paid without production of an income-tax challan
(ii) on or before 7 days from the end of the month in which the collection is made where tax is paid accompanied by an income-tax challan Form No.ITNS-281.
B] Deducted by deductor other than an office of the Government
  within one week from the end of the month in which the collection is made. where tax is paid accompanied by an income-tax challan Form No.ITNS-281.

 

Income Tax TCS Returns and Certificates

Section No.

TCS Return

TCS Certificate

Form No

Due Date for furnishing Return

Form No & Periodicity

Timelimit to Issue

206C 27EQ
Quarter No Quarter ended on Due Date
I 30th June 15th July
II 30th September 15th October
III 31st December 15th January
IV 31st March 15th May
27D
[Quarterly]
Within 15 days from furnishing Form 27EQ
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