e-TDS :- Prescribed Time LImit of deposit of TDS in Salary Case

Prescribed time of payment/deposit of TDS made to the credit of Central Government account is as under:
(a) In case of an Office of Government:
Sl. No.
Description
Time up to which to be deposited.
1
Tax deposited without Challan [Book Entry]
SAME DAY
2
Tax deposited with Challan
7TH DAY NEXT MONTH
3
Tax on perquisites opt to be deposited by the employer.
7TH DAY NEXT MONTH
(b) In any case other than an Officer of Government
Sl. No.
 Description
Time up to which to be deposited.
1
Tax deductible in March
30th APRIL NEXT FINANCIAL YEAR
2
Tax deductible in any other month
7TH DAY NEXT MONTH
3
Tax on perquisites opt to be deposited by the employer
7TH DAY NEXT MONTH
However, if a DDO applies before the jurisdictional Additional/Joint Commissioner of Income Tax to permit quarterly payments of TDS under section 192, the Rule 30(3) allow for payments on quarterly basis and time given in Table below:
Sl. No.
Quarter to the financial year ended on
Date for quarterly payment
1
30th June
7th July
2
30th September
7th October
3
31st December
7th January
4
31st March
30th April next Financial Year
 

Popular posts from this blog

e-TDS : - TDS on Rent under code 4IA or 4IB

Jain:- e-booking of Room for Digambar Jain Atishay Kshetra, Karauli , Rajasthan

How to convert .rpt files to .xls