Due dates for TDS/TCS related compliances were extended on 24.06.2020 by CBDT (Central Board of Direct Taxes).
The chart attached below is giving the information regarding the Extension of Due Dates for TDS/TCS Related Compliances
Nature of compliance | Original Due Date | New due dates notified on |
Filing of TDS/TCS Statement (Form 24Q, 26Q, 27Q & 27EQ) | ||
Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-20 | 31-05-2020 | 31-07-2020 |
| Form 24Q, 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-21 | As per Rule 31A/31AA | 31-03-2021 |
Issue of TDS/TCS certificate | ||
Form 16 for TDS on salary during FY 2019-20 | 15-06-2020 | 15-08-2020 |
Form 16A for TDS on income other than salary for Q4 of FY 2019-20 | 15-06-2020 | 15-08-2020 |
| TCS certificate for Q4 of FY 2019- 20 | 30-05-2020 | 15-08-2020 |
Filling of other TDS statements Form (26QB, 26QC & 26QD) | ||
Form 26QB, 26QC and 26QD of February, 2020 | 30-03-2020 | 31-07-2020 |
| Form 26QB, 26QC and 26QD of March, 2020 | 30-04-2020 | 31-07-2020 |
| Form 26QB, 26QC and 26QD of April to November, 2020 | 30 days from end of month in which tax is deducted | 31-03-2021 |
For details, refer CBDT’s notification No. 35/2020, dated 24.06.2020