12 May 2011
due date for 4th quarter tds return is 15/04/2011 but 15th is sunday so what will be the due date 15/04/2011 or 16/04/2011 ? circular 639 dt 13/11/1992 does not resolve this query as no on line filing was there.
12 May 2011
I think in question date was wrongly put as 15/04/11 instead of 15/05/11. 15th April is not a sunday but 15th May is.
Here main question is if due date of filing of TDS return falls on sunday than what?
Since 15th May is Sunday, we are allowed to file on 16th and it will be treated as return filed within time as also TIN-FC remain closed on Sundays we can not file the return on Sunday. Hope it is clear now.
12 May 2011
Prima facie it will be treated as filed late. If you get any notice regarding the same, then you can reply with the necessary facts, i.e. 15th was sunday. It will be acceptable.