TDS Due dates, Return, Certificates For March 2018 [FY 2018-19]

Due date for the deposit of TDS (Tax deduction at source)

Modes of TDS Payment

Forms For Quarterly TDS Return

Due date of submission of Quarterly TDS returns

Last date for issuing TDS/TCS certificate

TDS

Assessee		Mode of payment
1	Corporate assesses	Electronic Payment (mandatory)
2	Assesses who is liable for Tax Audit (section 44AB)	Electronic Payment (mandatory)
3	Any other Assessee	Physically in Challan no.281 or Electronic Payment (optional)

Particulars								Form No.
TDS from salary under section 192								24Q

TDS when deductees are non-resident, foreign company and person who are resident but not ordinarily resident								27Q

TDS under section 194-IA								26QB

TDS in any other case								26Q

For the Period (Quarter)					Last (due) date of submission of quarterly TDS return
1st April – 30th June					31st July 2018
1st July – 30th September					31st October 2018
1st October – 31st December					31st January 2019
1st January – 31st March					31st May 2019 [For FY 2017-18, 31st May 2018]

Situation

Due Date

TDS deducted by an office of the government(without challan)

same day of deduction

TDS deducted by an office of the government(with challan)

7th day from the end of the month in which tax is deducted

Tax deducted by a person other than an office of the government

If deducted in March then Deposit TDS by April 30 and in other case tax should be deposited within 7 days from the end of the month in which tax is deducted.

Any sum deducted under section 194-IA

Deposite TDS within a period of 30 days from the end of the month in which the deduction and
Use Form No. 26QB.

Any sum deducted under section 194-IB

Deposite TDS within a period of 30 days from the end of the month in which the deduction and
Use Form No. 26QC.

Form No	Period	Due date
Form no. 16 and form 12BA	Annual	For FY 2017-18 – On or before 15th June 2018 and For FY 2018-19 – On or before 15th June 2019 (any delay will cost penalty @ Rs.100 per day and maximum penalty can be up to amount of TDS)

Form no. 16A/form no. 27D	Quarterly	Within 15 days from the due date of furnishing quarterly TDS/TCS return.

Form no. 16B Form no 16C	–	Within 15 days of furnishing challan in Form no. 26QB Within 15 days of furnishing challan in Form no. 26QC

Note

The time limit given above is not applicable in the case of TDS under section 194-IA. In the case of section 194-IA, challan of electronic deposit of TDS (i.e, form No. 26QB) is itself taken as a quarterly statement of TDS (no separate statement of TDS is to be submitted).