Sub Rule 2 of Rule 31A of Income Tax Rules specifies the due date for filing of
(a) Statement of deduction of tax under section 192 in Form No. 24Q;
(b) 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 Due date as per rule are different for Government deductors and non Government deductors , which is as follows :-
TABLE
Sl. No. | Date of ending of the quarter of the financial year | Due date for Government Deductors | Due date for non-Government Deductors |
(1) | (2) | (3) | (4) |
1. | 30th June | 31st July of the financial year | 15th July of the financial year |
2. | 30th September | 31st October of the financial year | 15th October of the financial year |
3. | 31st December | 31st January of the financial year | 15th January of the financial year |
4. | 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 has vide Notification No. 30/2016 Dated: 29.04.2016 has revised due date for filing above referred TDS statements for Government and non-governemnt deductors wef 01.06.2016 to as follows :-
Table
Sl. No.
| Date of ending of quarter of financial year |
Due date wef 01.06.2016 for Government and Non-Government Deductors.
|
(1)
|
(2)
|
(3)
|
1.
| 30th June | 31st July of the financial year |
2.
| 30th September | 31st October of the financial year |
3.
| 31st December | 31st January of the financial year |
4.
| 31st March | 31st May of the financial year immediately following the financial year in which the deduction is made”. |
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