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)

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....ds to Rule 30 of Income Tax Rules, 1962.   Rule 218(1) - Payment by Government offices Government offices are required to deposit TDS/TCS: • on the same day where payment is made without production of an income-tax challan; or • within 7 days from the end of the month in which deduction/collection is made or tax becomes due under section 392(2)(a), where....

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....d within 30 days from the end of the month of deduction, accompanied by Form No. 141. Rule 218(4) - Quarterly payment in special cases The Assessing Officer may, with prior approval of the Joint Commissioner, permit quarterly payment of specified TDS. Quarter ending Due date 30 June 7 July 30 September 7 October 31 December 7 January 31 M....

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....ity to the concerned deductors/collectors. Rule 218(8) - Account Office Identification Number The relevant Government accounting authority is required to: • obtain an Account Office Identification Number (AIN); and • file the prescribed application for obtaining AIN. Rule 218(9) - Payment through authorised banks Where tax is deposited along with an income....