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2. Understanding filings and compliance requirements in relation to TDS

i. Annual form filings by to tax authorities? - as per table above.

ii. Periodic form fillings to tax authorities - In addition to annual filings, quarterly statements must also be filed with the DGIT (Systems) (or a person authorised by him). These filings must be in Form 24Q (for salary payments under Section 192), or Form 26Q in all other cases. 
Note: See Section 200(3) of the Income Tax Act and Rule 31A of the Income Tax Rules.


Timelines for submission of quarterly statements are given below:

Quarter ending in

Due date


15th July of the financial year


15th October of the financial year


15th January of the financial year


15th May of the financial year

: Quarterly filing relating to payments to non-residents (other than salaries) must be filed in Form No. 27Q (within 14 days after the end of the quarter).

Acknowledgement from tax authorities to the payee - The Director-General of Income-tax (Systems) (or an agency authorised by it) furnishes a statement in Form 26 AS to the person from whose income tax was deducted by 31st July, following the financial year when tax was deducted.


iv.  TDS certificates from payer - Every person deducting tax must provide a certificate to the person on whose account the tax is being deducted (TDS Certificate See Section 203 of Income Tax Act).The TDS certificate contains particulars such as the TAN of the payer, PAN of the recipient, details pertaining to the challan furnished by the bank (in case of payment through bank), and a receipt number of the quarterly statement of TDS.

The formats and time of furnishing TDS certificate are provided below:

Category of payment

Format for TDS Certificate

Time for furnishing certificate

TDS on salaries (Section 192)

Form 16

May 31 after the financial year when the deduction was made.

TDS in all other cases

Form 16A

Within 15 days from the due date for furnishing the quarterly statement of TDS

Time for payment of TDS to Government: All TDS amounts deducted by an office of the Government must be paid to the Central Government i) by April 30 (where the income or amount is credited or paid in March), or ii) within the seventh day next month (following the month when deduction is made).


The Assessing Officer can permit payment (for salaries, commission and brokerage) on a quarterly basis with the prior approval of the Joint Commissioner. In that event, payments can be made by the 7th of the first month of the next quarter. That can simplify the payment process for some businesses. For example, TDS deducted on 10th April, 13th May and 15th June can all be paid together by the 7th of July that year, instead of paying thrice on 7th May, 7th June and 7th July respectively. Payments made in the last quarter can be paid to the government by the 30th of April.

(For a more detailed understanding of TDS procedures, please see Sections 190 to 206 AA of the Income Tax Act, and Rules 31, 31A, 37 of the Income Tax Rules.)

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