Due Dates

Due Dates for filing of quarterly TDS Statements:

For the quarter ending Due date of submission of quarterly statements
TDS returns Quarterly TCS returns
June 30 July 31 July 15
September 30 October 31 October 15
December 31 January 31 January 15
March 31 May 31 May 15

Quarterly statement of tax deduction/collection –
In respect of tax deducted/collected, quarterly TDS/TCS statements shall be submitted in the following forms –

Form No.
Tax deduction from salary under Section 192 24Q
Tax collection when deductees are non-resident (not being a company), foreign company and persons who are resident but not ordinary resident 27Q
Tax deduction under Section 194-IA 26QB
Tax deduction under Section 194-IB 26QC
Tax deduction under Section 194M 26QD
Tax deduction in any other case 26Q
Tax Collection 27EQ

TDS CERTIFICATES
TDS certificates are an important component to prove the TDS credit and to claim at the time of filing of Income Tax returns –

Form Issued For Frequency Due date
Form 16 Employer to the employees as proof of deduction of tax yearly once June 15 every year
Form 16A

 

 Payments other than salaries i.e., commission, professional fee, rent, works contract, payments made to
Non-Residents, interest, winnings from lottery, Dividends etc.		 quarterly 15th Aug. for April-June,

15th November for July-Sept., 15 Feb. for Oct.-Dec. and 15th June for Jan-March
Form 27D

 

 Seller (collector of TCS) to the Buyer (collectee) on TCS quarterly 30th July for April-June,

30 Oct. for July-September, 30th Jan. for Oct.-Dec. and 30th May for Jan-March
Form 16A

 

 Payments other than salaries like commission, professional fee, rent, works contract, payments made to
Non-Residents, interest, winnings from lottery, Dividends etc.		 quarterly 15th Aug. for April-June,

15th November for July- Sept., 15 Feb. for Oct.-Dec. and

15th June for Jan-March
Form 27D

 

 Seller (collector of TCS) to the Buyer (collectee) on TCS collection on receipts quarterly 30th July for April-June,

30th Oct. for July-Sept.,

30th Jan. for Oct.-Dec. and 30th May for Jan-March
Form 16B

 

 Purchase of property by resident buyer to the resident seller of the property every transaction 15 days from the due date of filing of Form 26QB
Form 16C Resident tenant to the resident Landlord on payments of rent every transaction 15 days from the due date of filing of Form 26QC
Form 16D Contractual services/professional services to resident contractors and professionals-Payments of
Contract or Professional fee		 every transaction 15 days from the due date of filing of Form 26QD
Form 16E Buyer of virtual digital asset(VDA) to resident seller of VDA every transaction 15 days from the due date of filing of Form 26QE