News of All India Radio Electornic Association

E-TDS under Income Tax

A.K. Parthasarathy,
Tax Consultant
+91 94448 25517

To: M/s. To ALL

As per latest rule for TDS deducted in march 2013, due date to deposit TDS is 30.04.2013..
Further same due date is applicable for complete month means whether tax deducted on 31.03.2013 on provisions or 01.03.2013 to 30.03.2013.
Due date remains to be 30.04.2013 for all type of assessee except Govt offices.
Further 30.04.2013 is applicable for salary as well as for other than salary both.

So no need to deposit TDS on 07.04.2013 enjoy for one month and deposit tax on or before 30.04.2013.

New rule has been reproduced here under.

�Time and mode of payment to Government account of tax deducted at source or tax paid under sub� section (1A) of section 192.

Rule: 30.

(1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government

(a) on the same day where the tax is paid without production of an income‐tax challan; and

(b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.

Tax to be deducted by Govt Office
1	Tax deposited without challan	Same day
2	Tax deposited with challan	7th of next month
3	Tax on perquisites opt to be deposited by the employer	7th of next month

2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government -

(a) on or before 30th day of April where the income or amount is credited or paid in the month of March; and

(b) in any other case, on or before seven days from the end of the month in which -

1. the deduction is made; or

2. income-tax is due under sub-section (1A) of section 192.

Tax deducted by other
1	Tax deductible in March	30th April of next year
2	other months & tax on perquisites opted to be deposited by employer	7th of next month

(3) Notwithstanding anything contained in sub‐rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column

(2) of the Table below by the date referred to in column (3) of the said Table:-

S. No	Quarter ended On	Date of payment
1	30th June	7th July
2	30th September	7th October
3	31st December	7th January
4	31st March	30Th April

Due Dates For ETDS returns (Form 24Q for salary and 26Q for contractors others, 27Q for Non-resident)

Due date ETDS return 24Q, 26Q 27Q and Form16 ,Form 16A
Sl. No.	Quarter ending	For Govt offices		For other deductors
Sl. No.	Quarter ending	Etds return	Form 16A	Etds return	Form 16A
1	30th June	31st July	15th August	15th July	30th July
2	30th September	31st October	15th November	15th October	30th October
3	31st December	31st January	15th February	15th January	30th January
4	31st March	15th May	30th May (31st May for form 16)	15th May	30th May (31st May for form 16)