Due Dates for TDS Deposit in Assessment Year 2013-14

Deposit of Tax Deducted:
Rule 30 prescribes time and mode of payment of tax deducted at source to the account of Central Government.

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

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