tds return due date on sunday

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Harshita (Querist)
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05 January 2018 Deposit date of TDS/TCS deducted in December is 7th January (Non-Government) i.e Sunday. My Query is whether TDS amount can be deposited on 8/01/2018 without penalty or interest.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 January 2018 It's TDS payment date no relaxation as it can be paid on Sunday.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 January 2018 In pre-electronic era , by virtue of clause 10 of General Clauses Act,1897 r.a.w
CBDT Circular 639 dated 13.11.1992, TDS can be deposited on 8-1-2018.
But in this era, I am doubtful about the application of the above references.

RAJA P M

RAJA P M (Expert)
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05 January 2018 Yes... I agreed to both experts view. In pre-electronic era we can pay both way for TDS (Cheque or Net banking). That time we can avail the benefit of NH / Sunday and will be pay 08 of the next day. Also it's applicable only "Online Banking" only... Now, we can't avail the benefit for NH / Sunday. We will pay on or due date if it's Sunday or National Holiday...

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