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
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TDS and TCS payment timelines prescribe monthly, March-end, special challan-cum-statement, quarterly permission, Government reporting, and electronic remittance requirements. Rule 218 prescribes Government-account payment deadlines for TDS, TCS, and tax payable under section 392(2)(a). Government offices must remit tax on the ... Summary
TDS and TCS payment timelines prescribe monthly, March-end, special challan-cum-statement, quarterly permission, Government reporting, and electronic remittance requirements.
Rule 218 prescribes Government-account payment deadlines for TDS, TCS, and tax payable under section 392(2)(a). Government offices must remit tax on the same day without a challan or within seven days from month-end with a challan; non-Government deductors and collectors must remit March tax by 30 April and other tax within seven days from month-end. Specified payments are subject to a 30-day challan-cum-statement mechanism with Form No. 141. Government offices depositing without challans must furnish Form No. 137 and communicate the Book Identification Number. Specified payments require electronic remittance.
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