B.com ACA
5923 Points
Posted on 11 October 2012
For Individual , Proprietary concern and Partnership Firm- 5th (6th day in case of e-payment)day of the mont following the quarter(under quarterly payment scheme)
For Any other entity i.e.LLP, HUF, Co., Co-op Society etc...-By 5th(6th day in case of e-payment) day of the following month(under monthly payment scheme)
However, in case of last quaeter or in case of last month of FY the due date is 31st March itself whether payment is made manually or E-payment.