1) 15th May of the financial year immeditely following the financial year in which deduction is made.
2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors othar than an office of the Govt shall be paid to the credit of the central Govt
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 ay 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 undre sub-section (1A) of section 192.