04 June 2010
As per Notification No.41/2010; dated 31.05.2010
All sums deducted in accordance with the provisions of Chapter XVII‐B by deductors other than an office of the Government shall be paid to the credit of the Central Government ‐ (a) on or before 30th day of April where the income or amount is credited or paid in the month of March; and (b) in any other case, on or before seven days from the end of the month in which‐ (i) the deduction is made; or (ii) income‐tax is due under sub‐section (1A) of section 192.
Q- In the light of above amendment, now TDS on salary can also be deposited by 30th April if salary pertains to March month. Is this interpretation correct?