Duty to deposit TDS: time limits govern deposit, special thirty day rule for specified payments and six year correction bar. The Duty of person deducting tax requires TDS be deposited to the Central Government within prescribed time limits: Government payers depositing without challan must deposit same day, with challan within seven days from month-end of deduction or payroll liability; non-government payers generally within seven days from month-end of deduction, with an extended April deadline when amounts are credited or paid in March; certain specified withholdings attract a thirty-day deposit rule with prescribed challan-return forms, and correction statements are barred after six years from the end of the relevant financial year.