Subsequent to the email of 28th June 2016, wherein NSDL specifically mentioned about the change in the last dates of TDS / TCS Returns, a rejoinder email dated 19th July 2016 has been received that the changed date is only applicable for TDS and not TCS. Subsequently, even the corresponding date for TCS Certificate will also change.
This implies the last dates are as under:
TCS due dates
| Periodicity | Due date (Return file) | Due date (TCS Certificate) |
| Q1 (Apr-Jun) | 15th July | 30th July |
| Q2 (Jul-Sep) | 15th October | 30th October |
| Q3 (Oct-Dec) | 15th January | 30th January |
| Q4 (Jan-Mar) | 15th May | 30th May |
TDS due dates
| Periodicity | Due date (Return file) | Due date (TDS Certificate) |
| Q1 (Apr-Jun) | 31st July | 15th August |
| Q2 (Jul-Sep) | 31st October | 15th November |
| Q3 (Oct-Dec) | 31st January | 15th February |
| Q4 (Jan-Mar) | 31st May | 15th June |
As this rejoinder email has come only after the due date for TCS, it would be interesting to see as to what stand the CBDT takes for TCS Returns filed after 15th July pertaining to Quarter 1.
The text of NSDLs email dated 19th July, 2016 is as under:
From: tin_returns@nsdl.co.in [mailto:tin_returns@nsdl.co.in]
Sent: 19 July 2016 18:11
To: info@pdsinfotech.com
Subject: Intimation about the Quarterly TDS/TCS due dates
Dear Deductor/Collector,
We refer to the earlier email communicating the due date for filing TDS/TCS statements. However, it has now been clarified by Income Tax Department (ITD) that the due dates for filing Quarterly TCS statements remain unchanged with the implementation of the CBDT notification no. 30/2016, F.No.142/29/2015-TPL dated 29th April, 2016. As per the said clarification, please find the due dates for furnishing Quarterly TDS/TCS statement(s) from Quarter I of Financial Year 2016-17 onwards are as below:
| Periodicity | Due date for TDS statements (all Deductors) | Due date for TCS statements |
| Quarter I (April to June) | 31st July of the Financial Year | 15th July of the Financial Year |
| Quarter II (July to September) | 31st October of the Financial Year | 15th October of the Financial Year |
| Quarter III (October to December) | 31st January of the Financial Year | 15th January of the Financial Year |
| Quarter IV (January to March) | 31st May of the Financial Year immediately following the Financial Year in which the Deduction is made | 15th May of the Financial Year immediately following the Financial Year in which the collection is made |
Do submit quarterly TDS/TCS statement on or before due date to avoid late filing fee under section 234E of Income Tax Act.
In order to locate the nearest TIN Facilitation Centers (TIN-FC) for furnishing of quarterly TDS/TCS statement(s), please click here https://www.tin-nsdl.com/tin-facilities.php
For and on behalf of Tax Information Network
