|
Income Tax TDS Returns and Certificates
|
Section No. |
TDS Return |
TDS Certificate |
Form No |
Due Date for furnishing Return |
Form No & Periodicity |
Timelimit to Issue |
| 192 |
24Q |
| Quarter No |
Quarter ended on |
Due Date |
| I |
30th June |
31st July |
| II |
30th September |
31st October |
| III |
31st December |
31st January |
| IV |
31st March |
31st May |
|
16
[Yearly] |
By 15th June |
All Other
[except 194-IA / 194-IB / 194M] |
27Q
where the deductee is a non-resident not being a company or a foreign company or resident but not ordinarily resident;
26Q
in respect of all other deductees. |
16A
[Quarterly] |
Within 15 days from furnishing Form 26QB. |
| 194-IA |
26QB
Challan-cum-Statement |
As the Form is Challan-cum-statement to be filed within 30 days from the end of the month in which tax is deducted, no separate statement is required to be filed. |
16B
[Per Form 26QB] |
Within 15 days from the due date for furnishing the Challan in Form 26QB |
| 194-IB |
26QC
Challan-cum-Statement |
As the Form is Challan-cum-statement to be filed within 30 days from the end of the month in which tax is deducted, no separate statement is required to be filed. |
16C
[Per Form 26QC] |
Within 15 days from the due date for furnishing the Challan in Form 26QC |
| 194M |
26QD
Challan-cum-Statement |
As the Form is Challan-cum-statement to be filed within 30 days from the end of the month in which tax is deducted, no separate statement is required to be filed. |
16D
[Per Form 26QD] |
Within 15 days from the due date for furnishing the Challan in Form 26QD |