In this article we will discuss about the due dates for filing TDS returns the provisions of Income Tax Act 1961
TDS returns are filed quarterly, TDS returns are filed quarterly within one month from the end of the quarter Except the last quarter the due date for filing return is 30th may of the Year.
|Quarter||Period||Last Date of Filing|
|1st Quarter||1st April to 30th June||31st July 2018|
|2nd Quarter||1st July to 30th September||31st Oct 2018|
|3rd Quarter||1st October to 31st December||31st Jan 2019|
|4th Quarter||1st January to 31st March||31st May 2019|
Due Date for Payment of TDS
The last date of payment of TDS is the seventh day of the next month in which TDS was deducted.
Forms to be filed for TDS Return
- Form 24Q – The deductor (employer) should fill out the Quarterly return form for all the deductions made in a salaried case.
- Form 26Q – The deductor should fill the Quarterly return form for all the deductions made in the non-salaried case.
- Form 27Q – The deductor should fill the Quarterly return form for the deductions made in the case of NRI/NRE.