|
Income Tax TDS Payment
|
Section No. |
Timelimit to Deposit Tax |
| 192 |
A] Deducted 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 deduction 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 |
| (i) |
on or before 30th day of April |
where the income or amount is credited or paid in the month of March |
| (ii) |
on or before 7 days from the end of the month in which the deduction is made or income-tax is due under Section 192(1A). |
where the income or amount is credited or paid in any month other than March |
| 194-IA |
within a period of 30 days from the end of the month in which the deduction is made in a challan-cum-statement in Form No.26QB. |
| 194-IB |
within a period of 30 days from the end of the month in which the deduction is made in a challan-cum-statement in Form No. 26QC. |
| 194M |
within a period of thirty days from the end of the month in which the deduction is made and shall be accompanied by a challan-cum-statement in Form No. 26QD. |
| 192 / 194A / 194D / 194H |
Where the Assessing Officer, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under these sections |
| Quarter No |
Quarter ended on |
Date for quarterly payment |
| I |
30th June |
7th July |
| II |
30th September |
7th October |
| III |
31st December |
7th January |
| IV |
31st March |
30th April |
| All Other |
A] Deducted 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 deduction 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 |
| (i) |
on or before 30th day of April |
where the income or amount is credited or paid in the month of March |
| (ii) |
on or before 7 days from the end of the month in which the deduction is made |
where the income or amount is credited or paid in any month other than March |