TDS / TCS – Deposit & Filing of Returns
TDS / TCS – deductions / collections during the course of the month needs to be deposited by 7th of the next month i.e. for April, amount needs to be deposited by 7th May. This is similar for all months from April till February. However, as March, being the last month for the financial year, for TDS, the date of deposit is 30th April. For TCS deposits for March, it is 7th April, similar to other months.
Both TDS & TCS Returns need to be filed on completion of each quarter within the following month i.e. for the first quarter, April – Jun, the last date of filing is 31st July. This remains same for the first three quarters. In the last quarter (Jan – Mar), the last date for filing TCS Return is 15th May and TDS Return is 31st May.
Please note that it is applicable to both Govt. and Non-Govt. TAN holders who are making deposits through the Bank Challans.
The dates for both TDS / TCS is similar with some changes which has been detailed in the table below:
| Quarter | Deduction / Collection Month | Due Date for Deposit | Return Filing – Due Date |
| Quarter 4 | April | 7th May | 31st July |
| May | 7th June | ||
| June | 7th July | ||
| Quarter 1 | July | 7th August | 31st October |
| August | 7th September | ||
| September | 7th October | ||
| Quarter 2 | October | 7th November | 31st January |
| November | 7th December | ||
| December | 7th January | ||
| Quarter 3 | January | 7th February | 31st May – TDS 15th May – TCS |
| February | 7th March | ||
| March | 7th April – TCS 30th April – TDS |
Note: For Govt. Deductors making deposits through Transfer Vouchers, it should be done on the same day of Deduction / Collection. Only exception is March, where this is extended till 7th April.
Issue of TDS & TCS Certificates
The different types of Certificates are as under:
- Form 16 – Certificate for TDS of Salary (issued to Employees)
- Form 16A – Certificate for TDS other than Salary
- Form 27D – Certificate for TCS
Form 16A (Non-Salary TDS) & Form 27D (TCS) are to be issued each quarter within 15 days from the due date of return filing. Form 16 (Salary TDS) is to be issued annually (once in a year) within 15 days from the due date of return for the March quarter.
It can be issued in paper format duly signed or may be as digitally signed PDF file.
Refer to the table below for compliance dates:
| Quarter | TDS / TCS Certificate | Last Date of Issue |
| April – June (Q1) | Form 16A (TDS) Form 27D (TCS) | 15th August |
| Jul – Sep (Q2) | Form 16A (TDS) Form 27D (TCS) | 15th November |
| Oct – Dec (Q3 | Form 16A (TDS) Form 27D (TCS) | 15th February |
| January – March (Q4) | Form 16 (TDS) Form 27D (TCS) | 15th June 30th May |