Three New Services on Income Tax eFiling Site

Friends,

Income Tax Department is releasing 3 new services on the e-filing website. These are available from the 'Services' menu on the Menu Bar on top. The services are available without requiring any login (and are also available under 'My Account' as well) are:


1. ITR-V receipt status at CPC Bangalore.

Use this query to find out if the ITR-V sent by you has been received in CPC 

or it has been filed using digital-signature.

2. Refund failure status out of refunds issued or to be issued at CPC Bangalore

Use this query to find out if your refund could not be issued due to missing/incorrect mandatory fields or if the refund was returned due to reasons such as address not found, etc. Please note that, if the query does not fetch any details, it implies that either the e-return has not been processed so far, or no refund was due, or refund has been delivered successfully. 

3. Processing status of e-Returns from CPC Bangalore

Use this query to find out if your e-return has been processed at CPC. 

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Use Separate Challan for TDS payment under each section

Friends,

(Download Cost Inflation Rates Chart from Here)

In a Company/Firm/Government Department/Banks there are various types of payments on which tax is to deducted. Now the question arises whether we can deposit all the Tax deducted at source by using one challan. Here are some FAQ's like these questions.

We have to deposit taxes on account of TDS on salaries of our employees as well as TDS on interest paid to fixed deposit holders who are individuals and other corporates. Can we combine the three payments in one challan?

    * No, you will have to use three separate challans.


The TDS on salaries of employees will have to be deposited with Challan No. ITNS 281 by ticking the box '0021 non-companies' as the TDS pertains to individuals (non-companies). The code 92B will have to be filled up under 'Nature of Payment'. (Codes for 'Nature of Payment' are mentioned behind the challan.)

In respect of interest paid to fixed deposit holders, you will have to first of all segregate the interest payable/paid to companies (Corporates) and non-companies.

For the portion of TDS pertaining to companies, fill up Challan No ITNS 281 and tick box '0020 companies' as the TDS pertains to companies.

For the portion of TDS relating to non-companies, fill up a separate Challan No. ITNS No. 281 and tick box '0021 non-companies' as TDS pertains to non-companies.

Fill up the 'Nature of Payment' as per codes given behind Challan No. ITNS 281. In this case also the code will be 94A.

(Last Ten Years Income Tax Slab Rates)

Please ensure that the bank branch gives you separate acknowledgements with separate Challan Identification Number (CIN) for the three challans deposited by you.

Please note that DIT has now issuing notices where tax has not been deducted as per prescribed TDS rates . Suppose you have deducted tax @ 2 % and deposited the same with the Section 194I ,then you may be in trouble.Computer system will generate diff of TDS amount and you will get demand notice only because of wrong selection of Section .Though this can be addressed by giving proper reply but this may be cause for avoidable problem so please wait a minute before finalizing your TDS depositing and select correct section.


Is it possible for us to deposit many challans with a single cheque?

    * No, you should deposit separate cheques for each challan.


(TDS Rate Chart)
Whether it is mandatory to make the TDS/TCS payment (Challan 281) online?

    * Yes, it is mandatory for below Assessee to make the TDS/TCS payment online


a) All the corporate assesses.
b) All assesses (other than company) to whom provisions of section 44AB of the Income Tax Act, 1961 are applicable.

What should I do if my bank does not have an online payment facility or is not an authorized bank for etax ?

    * In case your bank doesnot have an online payment facility or is not an authorized bank then you can make electronic payment of tax from the account of any other person who has an account with the authorized bank having online facility. However, the challan for making such payment must clearly indicate your Permanent Account Number (PAN).


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Instructions for government deductors on how to provide the transfer voucher details in TDS/TCS returns

Friends,

It is compulsory for all to file e-TDS quartly retrun of Income Tax dedcuted at source. In case of Government Deductor there are some Technical Problems. The solution of these problems are given below :-

 This is applicable to government deductors who deposit tax through book entry. You can download the same for your ready reference and for you knowledge.

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Create NIL e-TDS Return with NIL Challan Amount

Friends,

A question arises in every D.D.O's mind "Whether it is mandatory to file quarterly e-TDS return even if the data is NIL i.e. no tax have been deducted at source ?".  The answer of this question  is "NO". The filing of a NIL statement is not mandatory. 

As per section 200(3)Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time, prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year and deliver or cause to be delivered to the prescribed income-tax authority73 or the person authorised by such authority such statement in such form74 and verified in such manner and setting forth such particulars and within such time as may be prescribed.]

So in this section in words given above suggests that if any tax deducted by the assessee, only than liability to file the e_TDS statement is arises.So in my view nil statement is not mandatory.

OFFICIAL COMMENT ON NIL ETDS/ETCS RETURN

FAQ on Form 24 answered on TIN-nsdl website is reproduced hereunder

"Q10. If there is no deduction in a particular quarter, should I file the NIL statement?

Ans.10 :The filing of a NIL statement is not mandatory. "

"Q11. In case of NIL statement in the fourth quarter, do I need to show salary details of deductees mentioned in first three quarters?

Ans.11 If there is no deduction in the fourth quarter but statements for all or any of the first three quarters were filed, statement for the fourth quarter giving only salary details (Annexure II) should be filed. "

Link to this answer on official website is given below

FILE Q4 24 Q RETURN EVEN NO DEDUCTION OF TAX IN Q4

Though nil return is not mandatory yet in cas e of form 24 q q4
-- if there is no deduction in forth quarter
-- but tax was deducted in any of the first three quarter
--than you should file form 24q ,keep challan detail and annex-I deductee detail blank and give detail in annex-II

WHAT IF DEPT HAS/WILL ISSUED A LETTER FOR NON FILLING

Income tax dept is issuing letters for non filling of etds/etcs returns.but dont worry as i it is clear that nil return is not mandatory ,we can reply them on a simple paper.

But if some wants to file NIL e-TDS return then NIL e-TDS return can be easily  prepared with(Download)
 (Don't Download any thing before free Registration on the TOP of this site and check your Inbox for clicking on activation link of Feed Burner.) Free etds software /Paid software .For this you have to create a NIL amount challan and leave blank the deductee details.and How to create Nil challan detail is given below.

However as you may know that now,we have to report non deduction of transporter entries in Etds statement .If  person has deposited a  challan related to section 194C then it is easy to enter transporter details in it ,However if no challan is there then he has to add a nil value challan in etds return u/s 194C for purely for transporter entries. Same is the case where firms has non deduction certificate under various section . In all such cases we have to fill a NIl value challan . Details to create NIL value challan is given below.

Field Value	Value
Serial No. (Column no. 401)	1
Section Code(Section Relevant to the Nature of Payment)	From Drop Down Menu
Amount Fields i.e. TDS,Surcharge,Education Cess,Interest and Others(Column no. 403 to 407)	0.00 (Zero)
Cheque / DD number (Column no 409)	Blank
Date on which tax deposited (Column no. 411) last day of respective quarter e.g. for quarter 4	31/03/2011
Transfer voucher / Challan serial No. (Column no. 412)	Blank
Whether TDS Deposited by Book Entry ?(Yes)/(No) (Column no.413)	Blank
Interest Rs	0.00 (Zero)
Others Rs	0.00 (Zero)

TDS RATE for F/Y 10-11 -TDS DEPOSITand TDS RETURN DUE DATE

Friends,

TDS rate chart ,Tds deposit date ,tds return filing due date and other related matter are given below. Download the below post in PDF format ,link is given at the end of post .

TDS Chart
	TDS CHART FOR THE YEAR 1-4-2010 TO 31-3-2011
	Sl. No. Section Of Act Nature of Payment in brief Rate for payment to Non-Company % Rate for payment to Company % Date within which TDS has to be remitted Qtrly. Statement Form No. 1. 192 Salaries Average Rate - Within 1 week from last day of the month in which the deduction is made 24Q 2. 193 Interest on Securities 10 10 -do- 26Q 3. 194 Deemed dividend u/s.2(22)(e) Dividends other than listed companies 10 10  -do- 26Q 4. 194A Interest other than Interest on securities > Rs.10,000 10 10 -do- 26Q 5. 194B Lottery / Cross Word Puzzle > Rs.10,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.5,000) 30 30 -do- 26Q 6. 194BB Winnings from Horse Race > Rs.5,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.2,500) 30 30 -do- 26Q 7. 194C(1) Contracts > Rs.30,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.20,000) 1(For Indl. & HUF) 2(other than Indl. & HUF) -do- 26Q 8. 194C(2) Sub-contracts/Advertisements > Rs.30,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.20,000) 1(For Indl. & HUF) 2(other than Indl. & HUF) -do- 26Q 9. 194D Insurance Commission > Rs.20,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.5,000) 10 10 -do- 26Q 10. 194EE Payments out of deposits under NSS > Rs.2,500 20 - On the day of deduction itself 26Q 11. 194F Repurchase of units by MF/UTI 20 - Within 1 week from last day of the month in which the deduction is made 26Q 12. 194G Commission on sale of lottery tickets > Rs.1,000 10 10 -do- 26Q 13. 194H Commission or Brokerage > Rs.5,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.2,500) 10 10 -do- 26Q 14. 194I Rent paid for Land Buildings Land appurtenant to a building(including factory building) Plant & Machinery Equipment Furniture & Fittings > Rs.1,80,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.1,20,000) 10 2% for machinery/ plant / equipment 10 2% for machinery/ plant / equipment -do- 26Q 15. 194J Professional/Technical charges/Royalty & Non-compete fees > Rs.30,000 w.e.f. 01/07/10 (Upto 30-6-2010, Rs.20,000) 10 10  -do- 26Q 16 194LA Compensation on acquisition of immovable property > Rs.1,00,000 10 10 on the day of deduction itself 26Q 17 195/196B/196C/196D/ 196E Payment to non-residents Rates in force Rates in force -do- 27Q

• Where income referred in Sections 193, 194A, 194C, 194D, 194G, 194H, 194I & 194J is credited to account of payee as on date up to which accounts are made, TDS has to be deposited in Government Account within 2 months from the end of the month in which the date falls.
  
• Also where the aggregate of the amounts paid/credited or likely to be paid/credited to Contactor or Sub-contractor exceeds Rs.75,000 during the financial year, TDS has to be made.
  
• An Individual or a Hindu Undivided Family whose total sales, gross receipts or turnover from business or profession carried on by him exceeds the monetary limits(Rs.60,00,000 in case of business & Rs.15,00,000 in case of profession) under Clause (a) or (b) of Sec.44AB during the preceding financial year shall also be liable to deduct tax u/s.194A,194C, 194H, 194I & 194J.
  
• No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages (less than 2 goods carriages) on furnishing of his Permanent Account Number, to the person paying or crediting such sum.
  
• TDS at higher rate ie., 20% has to be made if the deductee does not provide PAN to the deductor.
  
• Tax Credit Statement (Form No.26AS) can be viewed online by registering with www.tin-nsdl.com

TCS CHART FOR THE YEAR 1-4-2010 TO 31-3-2011

Sl.No.	Nature of Goods	Rates in %
1.	Alcoholic liquor for human Consumption	1
2.	Tendu leaves	5
3.	Timber obtained under  forest lease	2.5
4.	Timber obtained by any mode other than a forest lease	2.5
5.	Any other forest produce not being timber or tendu leaves	2.5
6.	Scrap	1
7.	Parking lot	2
8.	Toll plaza	2
9.	Mining & Quarrying	2

• Quarterly Statement for TCS to be filed in Form No.27EQ
  
• TCS is to be credited to Government Account within one week from the last date of the month in which collection is made. 

Notes : 

1. Surcharge on Income-tax is not deductible/collectible at source in case of individual/HUF/Firm/AOP/BOI/Domestic Company in respect of payment of income other than salary.
   
2. In the case of Company other than Domestic Company, the rate of surcharge is @ 2.5% of Income-tax, where the income or the aggregate of such income paid or likely to be paid exceeds Rs.1,00,00,000.
   
3. Education Cess is not deductible/collectible at source in case of resident individual/HUF/Firm/AOP/BOI/Domestic Company in respect of payment of income other than salary.
   
4. Education Cess @ 2% plus secondary & Higher Education Cess @ 1% is deductible at source in case of non-residents and foreign company.
   
5. All deductors/collectors of Income-tax of Central and State Government Departments and all Corporate deductors, including Public & Private Sector Banks, LIC & Insurance Companies should file their Quarterly Statements of TDS/TCS in Computer Media at any of the TIN Facilitation Centres. The e-TDS Statement has to be accompanied by Form No.27A and e-TCS Statement to be accompanied by Form No.27B
   
6. Other deductors/collectors have the option of filing Quarterly Statements either in Electronic Media or Paper format before the TIN Facilitation Centres of NSDL. 
   
7. The Due Dates for filing Quarterly Statements for TDS/TCS are as under:
   
   

   For quarter ended	Due Dates
   30/06/2010	15/07/2010
   30/09/2010	15/10/2010
   31/12/2010	15/01/2011
   31/03/2011	15/05/2011

TDS challan 281 download free software

DUTIES OF TAX DEDUCTOR/COLLECTOR

• To apply for Tax Deduction Account Number (TAN) in form 49B, in duplicate at the designated TIN facilitation centers of NSDL(please see www.incometaxindia.gov.in), within one month from the end of the month in which tax was deducted.
• To quote TAN (10 digit reformatted TAN) in all TDS/TCS challans, certificates, statements and other correspondence.
• To deduct/collect tax at the prescribed rates at the time of every credit or payment, whichever is earlier, in respect of all liable transactions.
• To remit the tax deducted/collected within the prescribed due dates by using challan no. ITNS 281 by quoting the TAN, jurisdiction AO code and relevant section of the Income-tax Act.
• To issue TDS/TCS certificate, complete in all respects, within the prescribed time in Form No.16(TDS on salaries), 16A(other TDS) 27D( TCS).
• To file TDS/TCS quarterly statements within the due date.
• To mention PAN of all deductees in the TDS/TCS quarterly statements.

CONSEQUENCES OF DEFAULT

Failure to deduct or remit TDS /TCS(full or part)

• Interest at the rates in force (12% p.a.) from the date on which tax was deductible/collectible to the date of payment to Government Account is chargeable.The Finance Act 2010 amended interest rate wef 01.07.2010 and  created a separate class of default in respect of tax deducted but not paid to levy interest at a higher rate of 1.5 per cent per month, i.e. 18 per cent p.a. as against 1 per cent p.m., i.e. 12 per cent p.a., applicable in case the tax is deducted late after the due date. The rationale behind this amendment is that the tax once deducted belongs to the government and the person withholding the same needs to be penalized by charging higher rate of interest
• Penalty equal to the tax that was failed to be deducted/collected or remitted is leviable.
  
  In case of failure to remit the tax deducted/collected, rigorous imprisonment ranging from 3 months to 7 years and fine can be levied.

Failure to apply for TAN in time or Failure to quote allotted TAN or Wrong quoting of TAN

•  Penalty of Rs.10,000 is leviable u/s.272BB(for each failure)

Failure to issue TDS/TCS certificate in time or Failure to submit form 15H/15G in time or Failure to furnish statement of perquisites in time or Failure to file Quarterly Statements in time

•  For each type of failure, penalty of Rs.100/- per day for the period of default is leviable. Maximum penalty for each failure can be up to the amount of TDS/TCS.

GENERAL INFORMATION

• Deduction at lower or nil rate requires certificate u/s.197, which will take effect from the day it is issued. It cannot be used retrospectively.
  
• If TDS/TCS certificate is lost, duplicate may be issued on a plain paper giving necessary details marking it as duplicate.
  
• Refund can be claimed by the deductee on filing of return of income.
  
• Even if the recipient of payment has shown it in his income-tax return and paid the taxes thereon, the deductor/collector who has failed to deduct/collect tax will be liable to pay interest and penalty

Major Changes In Etds Statement Filing Q4 2010-11

Friends,

In a meeting with Software Vendors on Jan 21, 1011, NSDL has outlined the following changes in eTDS Statement filing for the Fourth Quarter filing

Mandatory Mobile Number

It will be mandatory for responsible person to provide mobile number. However Central and State Government deductors need not provide mobile number

Validation on TDS Rate

Currently there is no validation on TDS Rate except that it has to be numeric . Forthcoming validation will check that Amount Paid / Credit * TDS Rate = TDS Amount
Source of News

If there is a mismatch , a warning error will be given

Deductee record below threshold limit

There is a confusion about reporting of transaction below threshold. In the past, when deductors have reported such transactions, the notice from IT , shows these transaction as short deduction and liable to tax demand. Forthcoming FVU will provide for a flag to show that a deductee record is amount paid/ credit below threshold limit , hence without tax deduction at source

Deductee record where excess tax deducted

On the similar lines, a deductee record where excess tax has been deducted will be shown with a different flag

Editing of Provisionally Booked Challans

If consolidated FVU file is downloaded, then provisionally booked challans will be allowed to be edited

Deduction u/s 80CCF

For the fourth quarter, this new deduction will have to be shown separately in the Salary record of Form 24Q

Making download of consolidated FVU Easier

The recently introduced system of allowing deductors to get consolidated FVU file is being seen as complex by users. Various options being considered by NSDL to make system easier are

    * Digital Signture based authorization
    * Deductor to choose user login & password


Consolidated FVU file will be uploaded in deductor’s login, since complaints are received that these files are not received through emails

Rejection of TDS/TCS statements – Common errors and course of action

Friends,

As you know it is mandatory for all Deductors (Where tax at source is deducted) to file Income Tax Return on quarterly basis. While filing eTDS/eTCS return there could be some type of errors which we know after filing the return like as Bank BSR code wrongly mentioned, Challan No. or  Challan Date wrongly mentioned, Wrong PAN or TAN has been mentioned and like wise so many errors could be there. And for these reasons the return is rejected .Then problem occurs How to rectify these errors. Here are Solutions where a regular statement is rejected.

 You can Download the Same from Here:-

You can Download the Same from Here:-

If there is still some errors then you have to file a correction statement.

And Don't forgot to Fill your email address on the Top of this site to get further updates.

How To file Income Tax Return Online ?

Friends,

Now a days every one is busy in finalising their Income Tax Calculations for the financial year 2010-11. After doing all this one have to file Income Tax Return for the respective year. Here we will talk about How to file Income Tax Return Online as Income Tax department has provided this facility. It's very easy after knowing simple steps described below.

In this article I will try to tell all aspect of online income tax return. It is very easy task for layman even you don’t required any software. However you need to know about scrolling of computer mouse. There are lots of benefits to file income tax return online. No need to stand in long queues at the income tax department.  No fear of lost any document, one can print and download whenever you wants after log-in your account.
 

Filing Income Tax Return

  1. Select appropriate type of Return Form

Which Form is Applicable

S.No For Þ Individual Individual, HUF Source of Income ß ITR-1 ITR-2 ITR-3 ITR-4 1 Income from Salary/Pension • • • • 2 Income from Other Sources (only Interest Income or Family Pension) • • • • 3 Income/Loss from Other Sources • • • 4 Income/Loss from House Property • • • 5 Capital Gains/Loss on sale of investments/property • • • 6 Partner in a Partnership Firm • • 7 Income from Proprietary Business/Profession •

   2. Download Return Preparation Software for selected Return Form.

   3. Fill your return offline and generate a XML file.

   4. Go to Income Tax Department website.

   5. Register and create a user id/password
  

   6. Login and click on relevant form on left panel and select “Submit Return”
   7. Browse to select XML file and click on “Upload” button

   8. On successful upload acknowledgement details would be displayed. Click on “Print” to generate printout of acknowledgement/ITR-V Form.

   9. ncase the return is digitally signed, on generation of “Acknowledgement” the Return Filing process gets completed. You may take a printout of the Acknowledgement for your record.

  10. In case the return is not digitally signed, on successful uploading of e-Return, the ITR-V Form would be generated which needs to be printed by the tax payers. This is an acknowledgement cum verification form. The tax payer has to fill-up the verification part and verify the same. A duly verified ITR-V form should be submitted with the local Income Tax Office withing 15 days of filing electronically. This completes the Return filing process for non-digitally signed Returns.

  11. Update: Now you have to send ITR-V to the “Income Tax Department , CPC, Post Box No – 1, Electronic City Post Office, Bangalore – 560100, Karnataka”. They’ll send the acknowledgment receipt at your email address.

How to Verify Paid Challan ?

Friends,

How to verify a paid challan ?

On receipt of the amount, receiving bank will upload the details in the Challan to Government via NSDL through its OLTAS (Online Tax Accounting System) return within 3 working days. Once deductor makes the payment, he should cross-verify the Amount and CIN that has been uploaded by the receiving Bank to NSDL.

This should be cross-verified by the deductor, with either his TAN number or CIN number provided by bank against each challan.

What is CIN?

Challan Identification Number (CIN) has three parts

1. Seven digit BSR code of the bank branch where tax is deposited
2. Date of Deposit (DD/MM/YY) of tax
3. Serial Number of Challan

Example of CIN: 000076202020832
CIN is stamped on the acknowledgement receipt to uniquely identify the tax payment. CIN has to be quoted in the return of income as a proof of payment. CIN is also to be quoted in any further enquiry. Therefore, you must ensure that CIN (comprising the above three parts) is stamped on the Challan by the bank. If any challan does not contain CIN, immediately contact the Bank and insist on CIN.

If banks does not provide a Proper CIN?

The Reserve Bank of India has already passed an order dated April 1, 2004 making it compulsory for all tax collecting branches of banks to use a rubber stamp acknowledgement that carries CIN. A separate CIN is given for each challan deposited. If the Bank Manager concerned is unable to resolve the issue, you should address your grievance to the Bank’s Regional Manager and the Regional Office of RBI.

Steps to verify the challan:

1. Visit www.tin-nsdl.com and click on “Challan Status Enquiry”.

2. Here select either

1. CIN Based View

On entering CIN and amount (optional), deductor can view the following details:

+ BSR Code
+ Date of Deposit
+ Challan Serial Number
+ Major Head Code with description
+ TAN/PAN
+ Name of Tax Payer
+ Received by TIN on (i.e. date of receipt by TIN)
+ Confirmation that the amount entered is correct (if amount is entered)

2. TAN based View:

By providing TAN and financial year, deductor can view the following details:

+ CIN
+ Major Head Code with description
+ Minor Head Code
+ Nature of Payment

If deductor enters the amount against a CIN, the system will confirm whether it matches with the details of amount uploaded by the bank.

3. On getting above details, deductor can consider the result obtained here, irrespective of what has been put in the challan by the bank.

4. If the entry is missing over here, after 3 working days [from the date of issuing counter foil], deductor should contact the Bank Branch to check the matter.

Due date for furnishing eTDS return/Certificate (3rd Qtr.)

Friends,

CBDT Press Release No. 402/92/2006-MC (27 of 2010), dated 2-6-2010

The Central Board of Direct Taxes (CBDT) have amended the Rules relating to TDS provisions date and mode of payment of tax deducted at source (TDS), TDS certificate and filing of ‘statement of TDS’ (TDS return) vide Notification No. 41/2010; SO No. 1261(E) dated 31.05.2010. The amended rules will apply only in respect of tax deducted on or after 1st day of April 2010.

Forms for TDS certificate have been revised to include the receipt number of the TDS return filed by the deductor. Now the Tax-deduction Account Number (TAN) of the deductor, Permanent Account Number (PAN) of the deductee, and Receipt number of TDS return filed by the deductor will form the unique identification for allowing tax credit claimed by the taxpayer in his income-tax return.

Government Authorities (Pay and Accounts Officer or Treasury Officer or Cheque Drawing and Disbursing Officer) responsible for crediting tax deducted at source to the credit of the Central Government by book-entry are now required to electronically file a monthly statement in a new Form No. 24G containing details of credit of TDS to the agency authorised by the Director General of Income-tax (Systems).

Download Form 27A Free For filling Your return :-



Due date for furnishing TDS return for the last quarter of the financial year has been modified to 15th May (from earlier 15th June). The revised due dates for furnishing TDS return are

Sl. No.	Date of ending of the quarter of the financial year	Due date
1.	30th June	15th July of the financial year
2.	30th September	15th October of the financial year
3.	31st December	15th January of the financial year
4.	31st March	15th May of the financial year immediately following the financial year in which deduction is made

Due date for furnishing TDS certificate to the employee or deductee or payee is revised as under

Sl. No.	Category	Periodicity of furnishing TDS certificate	Due date
1.	Salary (Form No.16)	Annual	By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
2.	Non-Salary (Form No.16A)	Quarterly	Within fifteen days from the due date for furnishing the ‘statement of TDS’