Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a) - Rule 218 (New) / Rule 30 (Old)
Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax
Contents
Forms
Acts
Rules & Regulations
Plus +
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
TDS and TCS payment deadlines establish distinct deposit, statement, electronic remittance, and quarterly compliance mechanisms. Rule 218 prescribes deadlines and modes for depositing TDS, TCS, and tax payable under section 392(2)(a). Government offices follow separate same-day or ... Summary
TDS and TCS payment deadlines establish distinct deposit, statement, electronic remittance, and quarterly compliance mechanisms.
Rule 218 prescribes deadlines and modes for depositing TDS, TCS, and tax payable under section 392(2)(a). Government offices follow separate same-day or monthly deposit requirements, while other deductors and collectors must meet March and monthly deadlines. Specified deductions may be deposited through a challan-cum-statement within 30 days with Form No. 141. Government offices depositing without challans must furnish Form No. 137, communicate the Book Identification Number, and obtain an Account Office Identification Number. Challan and challan-cum-statement payments may be subject to electronic remittance requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.