Section 200(1) & (2) | Time Limit for Deposit of TDS

Last updated: 11 March 2021

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This article clarifies the time limits for depositing Tax Deducted at Source (TDS) as per Section 200(1) and (2) of the Income Tax Act. It outlines specific deadlines for government offices, depending on whether tax is paid with or without a challan, and provides separate timelines for non-government entities. Special rules apply for tax deducted under sections 194IA, 194IB, and 194M, as well as for quarterly deposits permitted by the Assessing Officer.

200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board

(2) Any person being an employer, referred to in sub-section (1A) of section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.

(2A) In case of an office of the Government, where the sum deducted in accordance with the foregoing provisions of this Chapter or tax referred to in sub-section (1A) of section 192 has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, by whatever name called, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars and within such time as may be prescribed

TDS Deposit Time Limits: Section 200(1) and (2) Explained

Time limit for deposit of tax deducted at source with Government is as under

Different situations	Time limit
Tax is deducted by an office of the Government and tax is paid (a) Without production of an income- tax challan (b) By income- tax challan	Tax shall be deposited on the same day on which tax is deducted. Tax shall be deposited on or before 7 days from the end of the month in which it was deducted. Or Income tax due under section 192(1A)
Tax is deducted by other than the office of the government Where the amount is credited in the month of march Where amount is credited before 1st March.	Tax shall be deposited by 30th April Tax shall be deposited within 7 days from the end of month in which it was deducted. Or Income tax due under section 192(1A)
Tax is deducted by a person under section 194IA, 194IB &194M	Tax shall be deposited within 30 days from the last date of month in which tax was deducted.
Tax is deducted by a person other than the office of the Government and the Assessing Officer (with prior approval of Joint Commissioner) has permitted quarterly deposit of tax deducted under sections 192,194A, 194D and 194H.	For the quarter ending 30th June: - Tax shall be deposited by 7th July. For the quarter ending 30th September: - Tax shall be deposited by 7th October. For the quarter ending 31st December: - Tax shall be deposited by 7th January. For the quarter ending 31st March: - Tax shall be deposited by 30th April.