Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)

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....of the Act or construed as deductible under section 392(2), by an office of the Government, shall be paid to the credit of the Central Government- (a) on the same day, where the tax is paid without production of an income-tax challan; and (b) on or before seven days from the end of the month in which the deduction or collection is made or income-tax is due under section 392(2)(a)....

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....of following nature of income or sum,- (a) any income by way of rent (section 393(1) [Table: SI. No. (2)(i)]); or (b) any consideration for transfer of any immovable property (other than agricultural land) (section 393(1) [Table: SI. No. (3)(i)]); or (c) any sum- (i) for carrying out any work (including supply of labour for carrying out any work) in pursuance of....

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....mit quarterly payment of the tax deducted under section 392(1) or 393(1) [Table: SI. Nos. (1)(i) and (ii), and 5(ii) and (iii)] for the quarters of the tax year specified to in column B of the following Table by the date referred to in column C of thereof: Table SI. No. Quarter of the financial year ended on Date for quarterly payment A B C 1. 30th June. 7th July. ....

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.... to in sub-rule (5) shall be furnished- (a) on or before the 30th April, where the statement relates to the month of March; and (b) in any other case, on or before fifteen days from the end of relevant month. (7) The persons referred to in sub-rule (5), shall intimate the number (herein referred to as the Book Identification Number), generated by the Director General of Income....