Central Board of Direct Taxes (CBDT) vide Notification No. 30/2016 dated 29.04.2016 has amended the due date to file TDS Statement. Now, the assessee will have more time to file the statement for each quarter. Due date for TDS Statement revised w.e.f 1st June, 2016.

Sub Rule 2 of Rule 31A of Income Tax Rules specifies the due date for filing of

• Statement of deduction of tax under section 192 in Form No. 24Q;
• Statement of deduction of tax under sections 193 to 196D in—

i) Form No. 27Q in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident; and

ii) Form No. 26Q in respect of all other deductees.

 

The current due dates for Government deductors and non Government deductors are as follows:

 

Date of ending of the quarter of the financial year	Due date for Government Deductors	Due date for non-Government Deductors
30th June	31st July of the financial year	15th July of the financial year
30th September	31st October of the financial year	15th October of the financial year
31st December	31st January of the financial year	15th January of the financial year
31st March	15th May of the financial year immediately following  the financial year in which deduction is made	15th May of the financial year immediately following the financial year in which deduction is made.

 

To bring uniformity and to give deductors sufficient time in filing of TDS Statement CBDT vide Notification No. 30/2016 dated 29^th April, 2016 has revised due date for filing TDS statements for non-government deductors w.e.f 01.06.2016 to as follows :-

 

Date of ending of the quarter of the financial year	Due date wef 01.06.2016 for Government and Non-Government Deductors
30th June	31st July of the financial year
30th September	31st October of the financial year
31st December	31st January of the financial year
31st March	15th May of the financial year immediately following  the financial year in which deduction is made

 

The above revised due date shall be effective from 1^st June, 2016.

 

Download the Notification.

 

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