TDS Payment is liable to be made by any assesse who has deducted TDS at the time of incurring any expenditure.
The Due Date for TDS Payment is separate for Govt. and Non-Govt. assessee’s as mentioned below:
Due Date for TDS Payment in case of Govt. Assessee:
| S. No. | Particulars | Due Date |
| 1. | Tax Deposited without Challan | Same Day |
| 2. | Tax Deposited with Challan | 7th of next month |
| 3. | Tax on perquisites opted to be deposited by the employer | 7th of next month |
Due Date for TDS Payment in case of Non-Govt Assessee:
| S. No. | Particulars | Due Date |
| 1. | Tax Deductible in March | 30th April |
| 2. | Other Months and Tax opted to be deposited by the employer | 7th of next month |
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