Income-tax Rules, 1962 were amended, vide notification No. S.O. 2429(E) dated 24th of October, 2011, for (i) extending the time limit of submission of TDS statements by the Government deductors in view of filing of Form No.24G by them; (ii) compulsory uploading of particulars of amount paid without deduction of tax in view of furnishing of declaration under section 197A; and (iii) enlarging the scope for grant of TDS credit to person other than the deductee.

Income-tax (Eighth Amendment) Rules, 2011 – Amendment in rules 31A and 37BA

Notification no. 57/2011 [ 142/23/2011-so(tpl)]/S.O. 2429 (E), dated 24-10-2011

S.O. 2429 (E).– In exercise of the powers conferred by section 295 of the Income-tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Eighth Amendment) Rules, 2011.

(2) They shall come into force on the 1st day of November, 2011.

2. In the Income-tax Rules, 1962, –

(A) in rule 31A –

(a) for sub-rule (2), the following sub-rule shall be substituted, namely:-

“(2) Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by –

(i) the due date specified in the corresponding entry in column (3) of the said Table, if the deductor is an office of Government; and

(ii) the due date specified in the corresponding entry in column (4) of the said Table, if the deductor is a person other than the person referred to in clause (i)


Date of ending of the quarter of the financial year
Due date
Due date
1.30th June31st July of the financial year15th July of the financial year
2.30th September31st October of the financial year
15th 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”

(b) in sub-rule (4), after clause (vi),the following clause shall be inserted, namely:-

“(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (IC) of section 197A by the payee.”

(B) in rule 37BA, in sub-rule (2), for clause (i), the following clause shall be substituted, namely:-

“(i) where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other than the deductee, credit for the whole or any part of the tax deducted at source, as the case may be, shall be given to the other person and not to the deductee:

Provided that the deductee files a declaration with the deductor and the deductor reports the tax deduction in the name of the other person in the information relating to deduction of tax referred to in sub-rule (1).”

F. No.142/23/2011-SO(TPL)

Director (Tax Policy and Legislation)

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O. 969(E), dated the 26th March, 1962 and last amended by the Income-tax (7th Amendment) Rules, 2011 vide number S.O.2394(E), dated the 17th October, 2011

More Under Income Tax

Posted Under

Category : Income Tax (21101)
Type : Featured (3758) Notifications (12193) Notifications/Circulars (25774)

0 responses to “Changes in due dates for filing Form No. 24Q/26Q where deductor is Govt. office”

  1. ram babu says:

    AGreed with CA Ashok Agarwal

    Add the following:-

    I know even now Most of the Govt. Depts. have not even bothered to obtain AIN Nos. do not know the obligation of filing 24G every month.
    (For convincing yourself on the above point please visit NSDL site AIN Nos. See State wise, Central Govt. Dept. wise.

    Postal Dept. has obtained only 7 AIN Nos. ? ? ? Does it mean.

    How many Courts have obtained the AIN Nos.

    Railway Dept. Police Dept.etc.

    If at all they are filing giving some extension is O.K. BUT…………..

  2. CA. Ashok Aggarwal says:

    To make our laws simple to understand Government should bring uniformity in rules rather split the rules between government and non government.

Leave a Reply

Your email address will not be published. Required fields are marked *

Search Posts by Date

December 2016
« Nov  
error: Alert: Content is protected !!