Due date to deposit TDS, March 2013, Form 16, 16A, 24Q, 26Q are as follows:
- Due date to deposit tax deducted (TDS) in March 2013 is 30.04.2013
- Etds return due date for salary Q4 (01.01.2013 to 31.03.2013) (form 24 Q) is 15.05.2013
- Etds return due date for other than salary Q4(01.01.2013 to 31.03.2013) (26q) is 15.05.2013
- Due date for form 16(salary) FY 2012-13 is 31.05.2013
- Due date for Form 16A quarter four (01.01.2013 to 31.03.2013) is 30.05.2013
Please note down all date given above and make sure that you are on time in each case.
Due date to deposit the tax deducted on amount/Income paid in March 2013 and Tax deducted on provisions created in March 2013 is 30.04.2013. This is as per notification 41/2010 dated 31.05.2010.
Rule:
- As per latest rule for TDS deducted in march 2013, due date to deposit TDS is 30.04.2013..
- Further same due date is applicable for complete month ,means whether tax deducted on 31.03.2013 on provisions or 01.03.2013 to 30.03.2013.
- Due date remains to be 30.04.2013 for all type of assessee except Govt offices.
- Further 30.04.2013 is applicable for salary as well as for other than salary both.
So no need to deposit TDS on 07.04.2013 enjoy for one month and deposit tax on or before 30.04.2013.
New rule has been reproduced here under:
Time and mode of payment to Government account of tax deducted at source or tax paid under sub - section (1A) of section 192.
Rule: 30
(1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government
(a) on the same day where the tax is paid without production of an income-tax challan; and
(b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.
Tax to be deducted by Govt. Office | ||
1. | Tax deposited without challan | Same day |
2. | Tax deposited with challan | 7th of next month |
3. | Tax on perquisites opt to be deposited by the employer | 7th of next month |
(2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government –
(a) on or before 30th day of April where the income or amount is credited or paid in the month of March; and
(b) in any other case, on or before seven days from the end of the month in which-
- the deduction is made; or
- income-tax is due under sub-section (1A) of section 192.-
Tax deducted by other | ||
1. | tax deductible in March | 30th April of next year |
2. | other months & tax on perquisites opted to be deposited by employer | 7th of next month |
(3) Notwithstanding anything contained in sub-rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column-
(2) of the Table below by the date referred to in column (3) of the said Table:-
| SrNo. | Quarter ended On | Date of payment |
| 1. | 30th June | 7th July |
| 2. | 30the September | 7th October |
| 3. | 31st December | 7th January |
| 4. | 31st March | 30Th April |
Due Dates For ETDS returns (Form 24Q for salary and 26Q for contractors others, 27Q for Non-resident
Due date ETDS return 24Q, 26Q 27Q and Form16 ,Form 16A | |||||
Sl. No. | Quarter ending | For Govt offices | For other deductors | ||
| Etds return | Form 16A | Etds return | Form 16A | ||
1. | 30th June | 31st July | 15th August | 15th July | 30th July |
2. | 30th September | 31st October | 15th November | 15th October | 30th October |
3. | 31st December | 31st January | 15th Feburary | 15th January | 30th January |
4. | 31st March | 15th May | 30th May (31st May for form 16) | 15th May | 30th May (31st May for form 16) |
ONE QUESTION SIR
I HAVE BANK ACCOUNT IN CHENNAI NOW IWANT TO FILE 15 G FORM CAN I FILE IN ODISH AT BBSR
if june month party payment TDS remitted in july 03 means which quarter filing
What is the penalty for late filing of 24G.
In how many days retrun should be filed.
in how many days E return should be filed
in how many days E-tds should be filed
Sir
Govt St sec school sohna has been filed 2nd qtr of TDs before 31.10.14 but TDs CPC has sent a notice Rs 1800 for late filing fee u/s 234E . I want to know the due date for govt. Offices.
Sir,
Can you please confirm what is the deadline for depositing TDS amount deductions, keeping in mind that date of filing ITR has been extended from 30th Sep to 30th Nov 2014. Does this mean that TDA payment date has also been extended. The point is concerns is the Disallowance of Expenditure under section 40(a)(i) and 40(a)(ia) of Income Tax Act, 1961, which says that Apart from consequences like Interest, penalty and prosecution for Non Deduction or Nonpayment of TDS after deduction, this is a consequence for assessees getting profits and gains from business or profession. Please help and clarify this.
What to do if from last 3 yr 24q form is not submitted but im paying my tax regularly
sir i need to clarify one thing. what are the consequences if date of payment/credit is not equal to date of deduction? for an example suppose date of payment/credit is 31.12.2013 and date of date of deduction is 03.01.2014. is any interest amount being imposed for this kind of transactions? please let me know.
you have to pay two month interest@1.5%
Sir for salary TDS as you know it is to be deducted on payment basis. For March month Salary normally we are paying in the next month and accordingly as per law we can ,deduct the TDS in the payment month (i.e. Next year) and, pay the same. Now how to consider this issue for TDS return if we can do the same. Kindly help in this matter.
Dear sir,
I want TDS amount paid last date and if do not paid last date, how much amount paid penalty with actual amount.(for 16,16a,24q,26q)how much % wise will paid and daily calculation or monthly calculation. please clearly explained payment details. please clearly explained which rules following on penalty payment. I have more confusion on payment.
please clear my doubt at the earliest.
TDS rate of interest is 1% & 1.5%,
if TDS deductedbut not deposited then 1.5%
if TDS not deducted and not deposited then 1%
interest to be calculated on the monthly basis ( part of month consider as a full month)
shankar7240@gmail.com
sir please let me know about when is last date of tds payment and return (payment on 94c and return on 26q) of 4th quarter for the current year
sir,
i want to know the last date for submission of 4th quarter – tds return as the state govt. employees f.year is from march to feb. our staff salary for feb,2014 is paid in first week of march. i am confused whether the return is to be submitted on or before march 15, 2014 or there is still time for submission of 24q
please clear my doubt at the earliest
Is there any new circular regarding due date of TDS deducted during the mth of march 2014?
no
is there any new circular regarding TDS deposit due date of TDS deducted for the month of march 2014?
WHETHER 26Q TO BE SUBMITTED FOR NO PAYMENT & NO DEDUCTION IN ANY QUARTER,PLS REPLY
Dear
me aman please help me regarding new update like epf, esi ,eps duduction rate .
I have one question
My cheque deposit in SBI on 05th of the month but SBI Challan Date is 09th of the month we paid before 07th now we have paid to interest or not?
penalty for download form 16 & 16A
A cheque of rs 5000 dated 26 sept 13 alongwith tds cheque of same date was made but the cheque handover to contractor on 05 oct 13 then what would be the due date to deposit the tds weather it is 07 oct or 07 november 13
It is 7th October 2013.
7th Oct 2014
sir,
I am filing the From 24G, which is used for filing tds return in government department. now the question is, that the department whos From 24g i am preparing there TDS deduction starts from the month of march instead of April. now i am unable to file Form 24G for the month on March in the year 2013-2014. Can you please help me in this concern.
Dear Sir,
As per the TDS rules as provided by the department there is no provision to enter March 24G in the next Financial Year returns. To the best of our knowledge, we can advice you to enter March 24G in previous Financial Year Q4 returns.