Tax deduction and collection deposit deadlines govern Government offices, special transactions, quarterly permissions, electronic remittances, and reporting compliance.

Tax deducted or collected at source under Chapter XIX-B, including tax construed as deductible or due under section 392(2)(a), must be credited within prescribed deadlines. Government offices remit tax on the same day without a challan or within seven days after month-end with a challan. Other deductors and collectors remit March amounts by 30 April and other amounts within seven days after month-end. Listed deductions involving rent, property transfers, contractual work, professional fees, commission and virtual digital assets follow a thirty-day deadline with Form No. 141.

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