Due dates for payment of TDS as per Finance Act, 2019
Prescribed time of payment/deposit
of TDS to the credit of Central Government account as under:
In case of an Office of Government:
Sl No.
Description
Time up to which to be deposited.
1
Tax deposited without Challan [Book Entry]
SAME DAY
2
Tax deposited with Challan
7TH DAY NEXT MONTH
3
Tax on perquisites opted to be deposited by the employer.
7TH DAY NEXT MONTH
In any case other than an Office of Government:
Sl No.
Description
Time up to which to be deposited.
1
Tax deducted in March
30th APRIL NEXT FINANCIAL
YEAR
2
Tax deducted in any other month
7TH DAY NEXT MONTH
3
Tax on perquisites opted to be deposited by the employer
7TH DAY NEXT MONTH
However, if a DDO applies before the
jurisdictional Additional/Joint Commissioner of Income Tax to permit quarterly
payments of TDS under section 192, the Rule 30(3) allows for payments on
quarterly basis and as per time given in Table
below:
