Rule 30 - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.

TDS payment timing and electronic remittance rules require prompt deposit and designated challan-cum-statement compliance.

Rule 30 prescribes timing and manner for crediting tax deducted at source: Government offices must credit same day if paid without a challan or within seven days of month-end if paid with a challan; non-government deductors must remit by the prescribed deadline after the month of deduction with a specific earlier deadline for amounts relating to March. Certain specified withholdings must be paid within thirty days and accompanied by designated challan-cum-statements. Payments with challans must be remitted into authorised banks and, where required, electronically under procedures specified by the tax systems authority.