banner_ad

Tds challan date

This query is : Resolved 
Profile Image

Profile Image

(Querist)
18 May 2013 Which date will be considered as Date of Deposit of TDS if payment is made through Cheque whether :

1. Date of Tender OR
2. Date of Realisation

For Example if Challan presented on 6th for payment but realized on 8th then it will attract any Interest payment?

What are the compliances for the same ?

(Please mention Notification if possible)
Profile Image

Ankit

Profile Image

Ankit (Expert)
18 May 2013 Dear Saloni,

it will be the date of deposit of the challan and the cheque...date of the realisation is not relevant..

- Ankit
Profile Image

SALONI KOTHARI

Profile Image

SALONI KOTHARI (Querist)
18 May 2013 But in Oltas the Challan is shown of Realisation Date and if Tender Date is entered it shows as Challan mismatch..
Profile Image

Ganeshbabu K

Profile Image

Ganeshbabu K (Expert)
18 May 2013 Refer following case law

PL haulwel trailers limited reported in 100 ITD 185 before tribunal

and it is held that in case of payment of tax by cheque,

date of presentation should be taken as date of payment of taxes.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details