Tds applicability
Querist : Anonymous
What is due date for filing TDS returns for Statutory/autonomus body/ local authority ?
however, for certain govt deductors the due date for past few quarters was extended to 31 March 2014.
Querist : Anonymous
thanks for the reply but my question is whether autonomous bodies/statutory authorities/local authorities are termed as government for the purpose of due date of TDS ?? as they are controlled by the government whether state or central.
Querist : Anonymous
Its Status in TAN Registration shows Statutory authority/autonomus bodies/local authority. Hence the are covered in government. right ??
Let’s break it down clearly:
---
## ✅ **Short Answer:**
**No**, just being a **statutory body, autonomous body, or local authority** does **not automatically mean** you are treated as a **"government deductor"** for TDS return purposes.
👉 The **TAN registration status** is key. If the **TAN registration status** shows:
> **“Statutory Body/Autonomous Body/Local Authority”**
> then ➡️ **you are *not* considered a Government deductor.**
---
## 🔍 **Who is considered a Government Deductor?**
A deductor is considered a **Government deductor** if it falls under:
* **Central Government**
* **State Government**
* **Departments thereof**
* **Treasuries**
* And similar bodies directly under control of Government
✅ These entities **deposit TDS without challan** (via book adjustment) using **Form 24G**.
---
## ❌ **Statutory/Autonomous Bodies/Local Authorities**:
Even if controlled or funded by government, these are **treated as non-government deductors** **unless**:
* Their **TAN status shows “Government”**, and
* They are registered for **book entry TDS (Form 24G route)**
📌 So, if your TAN registration says:
> **“Statutory Body / Local Authority / Autonomous Body”**
> 👉 You are treated as a **non-government deductor** for TDS filing purposes.
---
## 📅 **Due Dates for TDS Returns (Non-Government Deductors)**
| Quarter | Period Covered | Due Date (Form 24Q/26Q/27Q) |
| ------- | -------------- | --------------------------- |
| Q1 | 1 Apr – 30 Jun | 31 July |
| Q2 | 1 Jul – 30 Sep | 31 October |
| Q3 | 1 Oct – 31 Dec | 31 January |
| Q4 | 1 Jan – 31 Mar | 31 May |
✅ These dates apply to you if you're **not a government deductor**.
---
## ✅ Final Clarification:
* **TAN status = Statutory Body/Local Authority**
➡️ **You are NOT a government deductor**
* You must **follow normal TDS return deadlines**
* **TDS payment should be through challan** (not Form 24G/book entry)
---
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