The different types of TDS / TCS certificates need to be issued on time which is summarized in the table below:
|
Form No.
|
Certificate – Description
|
Frequency
|
Due Dates
|
|
Form 16
|
TDS on salary payment
|
Annually
|
15th June
|
|
Form 16A
|
TDS on non-salary payments
|
Quarterly
|
15th August
15th November 15th Feb 15th June |
|
Form 27D
|
TCS
|
Quarterly
|
30th July
30th October 30th January 30th May |
Others
|
Form 16B
|
TDS on sale of property
|
Every transaction
|
15 days from due date of filing return
|
|
Form 16C
|
TDS on rent
|
Every transaction
|
15 days from due date of filing return
|