This discussion clarifies the due dates for Form 27EQ, which is the quarterly statement for tax collection under Section 206C of the Income Tax Act. For FY 2020-21, the original due date was 31st March 2021, with an extended due date of 15th May 2021. It also references changes made on 24th June 2020 for various TDS return forms.
Nature of compliance Original Due Date New due dates notified on 24 June 2020 Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-20 31 May 2020 to 31 July 2020
Form 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-21 As per Rule 31A/31 AA 31 March 2021
Form 26QB, 26QC and 26QD of February, 2020 30 March 2020 to 31 July 2020
Form 26QB, 26QC and 26QD of March, 2020 30 April 2020 to 31 July 2020
Form 26QB, 26QC and 26QD of April to November, 2020 30 days from end of month in which tax is deducted 31 March 2021
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