Tds deposit rules

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dheeraj kumar (Querist)

01 April 2013 Sir

Please provide exact notification regarding last dates for deposit of TDS and tds returns

please mention specially for last quarter and tds deducted during march and deducted on 31.3.2013

Thansk & Regards
Dheeraj Kumar

Sumit Grover

Sumit Grover (Expert)

01 April 2013 Notification No. 41/2010 dated 31-May-2010.

https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=NOTF&schT=&csId=35524106-1528-4ba1-b153-81ea0f165a41&NtN=&yr=2010&sec=&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws

dheeraj kumar

dheeraj kumar (Querist)

01 April 2013 sir

Thanks for your prompt reply

sir i just want to reconfirm that tds deducted from salary and contractors during the month of march13 can be deposited till 30.04.2013

Thanks & Regards
Dheeraj Kumar

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

27 July 2025 You're right to ask for clarification—TDS deposit timelines can vary, especially for **March deductions**. Here's the **correct and current rule** for **TDS deposit deadlines**, specifically for the **last quarter (January–March)** and **TDS deducted in March**, based on **Rule 30 of the Income Tax Rules, 1962** and applicable notifications (like Notification No. 41/2010).

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### ✅ **TDS Deposit Due Dates (for Non-Government Deductors):**

| **Month of Deduction** | **Due Date to Deposit TDS** |
| ---------------------- | --------------------------- |
| **April to February** | **7th of next month** |
| **March** | **30th April** |

👉 So yes, **TDS deducted on any date in March (even 31st March)** can be deposited **up to 30th April** of that year **without incurring late fee or interest**, provided it is deposited by that date.

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### 🔸 **Example for FY 2022–23 (AY 2023–24):**

* TDS deducted on **contract payment** on 31.03.2023 → **Due date**: 30.04.2023
* TDS deducted from **salary** on 15.03.2023 → **Due date**: 30.04.2023

✅ This applies to **all types of TDS**—salaries (u/s 192), contractors (u/s 194C), rent (u/s 194I), professional fees (u/s 194J), etc.

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### 📝 TDS Return Due Dates (Quarterly - Form 24Q, 26Q etc.):

| **Quarter** | **Quarter Ending** | **Return Filing Due Date** |
| ----------- | ------------------ | -------------------------- |
| Q1 | 30 June | 31 July |
| Q2 | 30 September | 31 October |
| Q3 | 31 December | 31 January |
| **Q4** | **31 March** | **31 May** |

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### 🔗 Reference:

* [Notification No. 41/2010 dated 31-05-2010](https://www.incometaxindia.gov.in/communications/notification/notification41_2010.pdf)
* [Rule 30 of Income Tax Rules](https://www.incometaxindia.gov.in/pages/rules/income-tax-rules.aspx)

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