Nov 24, 2012

Due dates for filing of TDS/TCS returns

Due dates for filing of TDS/TCS returns are as below:
[Subject to Extension by the CBDT for specific quarters of a particular FY]

Form Nos. 24Q & 26Q
Form No. 27Q
Form No. 27EQ
April to June15 July15 July15 July
July to September15 October15 October15 October
October to December15 January15 January15 January
January to March15 May15 May15 May
Late filing consequences
Following are the consequences for delayed filing of TDS returns.
  1. There is a penalty provision of Rs 100 per day, for delayed filing of Quarterly statement under TDS or TCS.
  2. The filing and thereby consequences are treated separately for Form 24Q, 26Q, 27Q and 27EQ.

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