please let me know due date of TDS payment which TDS is deducted in the month of March2011 (Salary & Non-Salary) . Also please let me know the income tax web link where due dates of payments is updating everytime. (So I can show to my directors payment due dates, because they are saying the TDS payment due date for upto 1.3.11 to 30.3.11 is 7th April'2011 & for 31.3.11 is 31st may 2011)
Kindly let me know the due date of TDS return (salary & non-salary) filing of Q4 (jan11/feb11 & march11).
03 April 2011
Please refer to relevant portions of Rule 30 & 31A which explains all queries raised by you:
“Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
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.
(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- (i)the deduction is made; or (ii)income-tax is due under sub-section (1A) of section 192.
Statement of deduction of tax under sub-section (3) of section 200.
31A. (1) Every person responsible for deduction of tax under Chapter XVII-B, shall, in accordance with the provisions of sub-section (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), namely:-
(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.
(2)Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3) of the said Table:-
1.qe 30th June - 15th July of the financial year 2.qe 30th September - 15th October of the financial year 3.qe 31st December - 15th January of the financial year 4.qe 31st March - 15th May of the financial year immediately following the financial year in which deduction is made
03 April 2011
The last date for payment of TDS deducted during the entire month of March is 30th April. The due date for filing TDS return for quarter 4 is 15th May.
04 April 2011
The due dates are incorporated in the Income Tax Rules which is available at the following link: http://law.incometaxindia.gov.in/DIT/income-tax-rules.aspx
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