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.
- 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.
(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
|Tax deposited without challan||Same day|
|Tax deposited with challan||7th of next month|
|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
|tax deductible in March||30th April of next year|
|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
For Govt offices
For other deductors
|Etds return||Form 16A||Etds return||Form 16A|
|30th June||31st July||15th August||15th July||30th July|
|30th September||31st October||15th November||15th October||30th October|
|31st December||31st January||15th Feburary||15th January||30th January|
|31st March||15th May||30th May (31st May for form 16)||15th May||30th May (31st May for form 16)|