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Tds revised return

TDS / TCS 1466 views 1 replies

We have filed the TDS Returns for the Last 3 Qtrs. of the F.Y.2012-2013. Now we want to revised the Last 3 Qtrs. of the F.Y.2012-13. From the Income Tax persecptive is it admissible to file for the last 3 Qtrs.?  And what is last date of deposting the TDS for the month of march 2013 and when same can be filed. Pls. explain. Thanks in advance. 

Replies (1)

there is no time limit of revision of tds return

TDS RETURN DUE DATE

Date of ending of the quarter of the financial year Due date for Government Deductors Due date for other Deductors
30th June 31st July of the financial year 15th July of the financial year
30th September 31st October of the financial year 15th October of the financial year
31st December 31st January of the financial year 15th January of the financial year
31st March 15th May of the financial year following the financial year in which deduction is made 15th May of the financial year following the financial year in which deduction is made”

 

 

Time Limits for Payment of TAX

Different Situation

Time Limit for Deposit of Tax

 

When Payer is the Government or when is made on behalf of the Government

TDS is deposited without Challan Same Day
TDS is deposited with Challan On or before 7 days from the end of the month in which the deduction is made.
Tax on Perquisites opt to be deposited by the employer On or before the 7days from the end of next month in which Income-Tax is due under section 192(1A).

 

When Tax is Deducted by a person other than Government

When the income or amount is credited or paid in the month of March On or before 30th April.
In any other case On or before 7 days from the end of the month in which the deduction is made.
Tax on Perquisites opt to be deposited by the employer On or before the 7days from the end of next month in which Income-Tax is due under section 192(1A).

 


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