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 |
