Due Date for Quarterly TDS Statement (For FY 2020-21)

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DUE DATE FOR QUARTERLY TDS STATEMENT

Types of Quarterly TDS statements-

1) Form 24Q – Statement of deduction of tax from salary under section 192.

2) Form 26Q – Statement of deduction of tax under Section 193 to 196D in any other case.

3) Form 27Q – Statement of deduction of tax under section 193 to 196D in respect of the deductee who is a non-resident (not being a company) or a foreign company or resident but not ordinarily resident.

However, in case tax is deducted under section 194-IA and 194-IB, the deductor shall furnish a challan-cum-statement in Form 26QB and Form 26QC respectively within a period of 30 days from the end of the month in which the deduction is made. In this case, no statement shall be filed separately.

DUE DATE FOR QUARTERLY TDS STATEMENT

(FOR FY 2020-21)

As Per Notification No.35 /2020/ F. No. 370142/23/2020 – TPL dated 24th June 2020 issued by Government of India ”TDS Deducted under section 194IA & 194IB on the transaction in the month of Feb & March, can be deposited up to 31st July 2020.

As Per Notification No.35 /2020/ F. No. 370142/23/2020 – TPL dated 24th June 2020 issued by Government of India, the due date for filing of TDS/TCS return for Q1 & Q 2 of FY 2020-21 is 31st March 2021.

Extended Due Dates are as follows:-

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