(A) For Company :- Monthly liability. Deposit tax so collected by 5th of next month. For month of march deposit by 31st March. (B) For other than Company :- Quarterly liability. Deposit by 5th of month next to the end of quarter. For month of quarter ended 31st March deposit by 31st March.
Quarter ended on - Due Date for payment 30th June - 5th July 30th September - 5th October 31st December - 5th January 31st March - 31st March
NOTE :-Due Date of Payment is 6th of month, if the duty is deposited electronically through internet banking. 25th April for half year ended October to March and 25th October for half year April to September.