Due Dates to Deposit TDS in Asst. Year 2013-14

Rule 30 prescribes time and mode of payment of tax deducted at source to the account of Central Government.

TDS is required to be paid to the credit of the Central Government within the time given below:

Time Limits for Payment of TAX

Different Situation

Time Limit for Deposit of Tax

When Payer is the Government or when is made on behalf of the Government

TDS is deposited without Challan Same Day
TDS is deposited with Challan On or before 7 days from the end of the month in which the deduction is made.
Tax on Perquisites opt to be deposited by the employer On or before the 7days from the end of next month in which Income-Tax is due under section 192(1A).

When Tax is Deducted by a person other than Government

When the income or amount is credited or paid in the month of March On or before 30th April.
In any other case On or before 7 days from the end of the month in which the deduction is made.
Tax on Perquisites opt to be deposited by the employer On or before the 7days from the end of next month in which Income-Tax is due under section 192(1A).

Refer: Section 192(1A)

Time Limits for Furnishing of Quarterly Returns of TDS/TCS

S.no

Dated of ending of the Quarter of the Financial year

Due Date for Government

Due dates for other than Government Deductors.

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.

Time Limit for Issue of TDS Certificate

Particulars

TDS on Salary

TDS on Non-Salary

Form Form 16 From 16A
Periodicity Annual Quarterly
Due Date upto which TDS Certificate should be Issued 31st May of the Following Relevant Financial year 15 Days from the Due Date of Furnishing of TDS Return i.e. 30th July, 30th October, 30th January, 30th May.

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2 Responses to “Due Dates to Deposit TDS in Asst. Year 2013-14”

  1. April 24, 2013 at 12:59 pm #

    Thank u

  2. srikanth
    April 19, 2013 at 6:54 am #

    useful info in tabular format.
    thanks for sharing

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