Due Dates for E-Filing of TDS/TCS Return AY 2017-18 (FY 2016-17)
In this article we will share Due Date for Filing TDS Return, Issuance of Form 16 and TDS Payment.
Time-Limits for TDS Return Filing
To Bring Uniformity and to give deductors sufficient time in filing TDS statement CBDT has vide Notification no. 30/2016 dated 29.04.2016 has revised due date for filing above referred TDS statements for Government and Non – Government deductors W.E.F 01.06.2016 as follows:
TDS Last Dates of 2016
| Quarter | Quarter Period | Last Date of Filing |
|---|---|---|
| 1st Quarter | 1st April to 30th June | 31st July, 2016 |
| 2nd Quarter | 1st July to 30th September | 31st Oct, 2016 |
| 3rd Quarter | 1st October to 31st December | 31st Jan, 2017 |
| 4th Quarter | 1st January to 31st March | 31st May, 2017 |
TCS Last Dates of 2016
| Quarter | Quarter Period | Last Date of Filing |
|---|---|---|
| 1st Quarter | 1st April to 30th June | 15th July, 2016 |
| 2nd Quarter | 1st July to 30th September | 15th Oct, 2016 |
| 3rd Quarter | 1st October to 31st December | 15th Jan, 2017 |
| 4th Quarter | 1st January to 31st March | 15th May, 2017 |
Time-Limits to Deposit TDS
Where tax is deducted by the office of the Government:
- on or before 7 days from the end of the month in which the deduction is made; and
- on the same day where the tax is paid without production of income tax challan.
In any other cases,
- on or before 7 days from the end of the month in which the deduction is made; and
- on or before 30th day of April, where the income or amount is credited or paid in the month of March.
Time-Limit for Issue of TDS Certificate
Form 16A should be issued within 15 days from the due date for furnishing the statement of tax deducted at source.
- Quarter Ending 30th June – Due date 31 July to furnish statement. Due date for issue of TDS Certificate is 15th Aug
- Quarter Ending 30th September – 31st Oct to furnish statement. Due date for issue of TDS Certificate is 15th November
- Quarter Ending 30st December – 31s January to furnish statement. Due date for issue of TDS Certificate – 15th February
- Quarter Ending 31st March – 31st May to furnish statement. Due date for issue of TDS Certificate is 15th June