<h1>File TDS Statements by Deadlines: Non-Gov by July 15, Gov by July 30; Ensure Accurate PAN/CIN/BIN. Rule 37BA.</h1> Deductors, excluding government entities, are required to file their quarterly TDS statements for the quarter ending 30th June 2012 by 15th July 2012, while government deductors have until 30th July 2012. They must use the correct forms, accurately quote PAN, and ensure correct CIN/BIN in the statements. Non-compliance, such as incorrect PAN or delays, may incur penalties. Rule 37BA of the Income Tax Rules, 1962 mandates that TDS credit is based on these statements. If TDS credit is to be assigned to someone other than the deductee, a declaration with relevant details must be filed. Form 16A for non-salary income deductions should be issued by 30th July 2012.