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Tds on 8th if 7th happens to be a holiday or sunday

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(Querist)
06 January 2018 Whether if TDS remittance made online on 8th if 7th happens to be Holiday or Sunday - Will it attract interest
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
06 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.
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CA Mayur Todmal

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CA Mayur Todmal (Expert)
06 January 2018 agree with you . as system automatically calculates due dates and ignores holidays




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