CA Sandeep Kanoi

CA Sandeep Kanoi

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 yearDue date for Government DeductorsDue date for non-Government Deductors
(1) (2) (3) (4)
1.30th June31st July of the financial year15th July of the financial year
2. 30th September31st October of the financial year15th October of the financial year
3.31st December31st January of the financial year15th January of the financial year
4. 31st March15th May of the financial year immediately following  the financial year in which deduction is made15th 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 June31st July of the financial year

2.

30th September31st October of the financial year

3.

31st December31st January of the financial year

4.

31st March31st May of the financial year immediately following the financial year in which the deduction is made”.

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