Can you advise me the last date for payment of TDS deducted for the month of March 2011 under section 192, 194 and 195
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Last date for payment of TDS for March11
Replies (26)
before 7th of june...
i feel it is 7th april for cash entry for TDS u/s 192,194,195 and 30th april for book entry u/s 194,195.
Its 7th April if deducted from 1st March to 30th March &
30th April if deducted on 31st March
Tax deducted in whole month of March is required to be deposited by 30th April of immediately next Financial Year.
| Originally posted by : Sumiti Jain | ||
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Its 7th April if deducted from 1st March to 30th March & 30th April if deducted on 31st March |
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AGREE VID SUMITI!!!
section 192 for TDS deducted by or on behalf of Govt. on the date of deduction of TDS
TDS on salary and divident will be deposited by 7th of april and in any other case it will deposited by end of the 31st may.
Pl refer to rule given below:
“Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
30.
(1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government -
(a) on the same day where the tax is paid without production of an income-tax challan; and
(b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.
(2) 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.
(3) Notwithstanding anything contained in sub-rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column (2) of the Table below by the date referred to in column (3) of the said Table:-
Table
|
Sl. No.
|
Quarter of the Financial Year ended on
|
Date for quarterly payment
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
30th June
|
7th July
|
|
2.
|
30th September
|
7th October
|
|
3.
|
31st December
|
7th January
|
|
4.
|
31st March
|
30th April.
|
I think that 7th April Is The Last Date For all the Sections
No it is 30th April,2011. Relevent rule is reproduced above.
It is definately 30th April,2011 only.
No doubt, Its absolutely 30th April, 2011.
For Accounting Month of March-2011:
TDS Payment Last Date : 30th April, 2011
TDS Return Last Date : 15th May, 2011
Issue of Form 16A : 30th May, 2011
TDS deducted in whole month of March is required to be deposited by 30th April of immediately next Financial Year. LAST DATE IS 30TH APRIL
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