Certain amendments have been made by the Income Tax Department in relation to TDS related compliances. The Notification No. S.O.858(E) on TDS dated 25th March 2009 has been issued.
My personal analysis on the notification and summary of the amendments are given below in the most crisp manner possible!!!! Hope its useful!
Remittance:
* No change in TDS remittance due date
* The person responsible for making deduction, or payment of tax, under Chapter XVII-B shall, within the time specified in sub-rule (1), or sub-rule (2), -
(a) electronically furnish income-tax challan in Form No.17; and
(b) pay the amount by electronically remitting.
Certificates
| Form No. | Description | Mode of Submission | Due Date |
| F16 | Cert. Salary TDS | Physical | 30 Apr following the end of FY |
| F16A | Cert. Non-Salary TDS | Physical | 30 Apr following the end of FY |
| F27D | Cert. TCS | Physical | 30 Apr following the end of FY |
Challan
| Form No. | Description | Mode of Submission | Due Date |
| F17 | Challan | Electronic | within 1 week from end of the month, For 31 March within 31 May |
Returns
| Form No. | Description | Mode of Submission | Due Date |
| F24C | TDS Compliance Statement | Electronic | Q1-15Jul Q2-15Oct Q3-15Jan Q4-15Jun |
| F24Q | Return Salary TDS | Electronic | 15 June following the end of FY |
| F26Q | Return Non-Salary TDS | Electronic | 15 June following the end of FY |
| F27Q | Return Non-Residents | Electronic | 15 June following the end of FY |
| F27EQ | TCS Return | Electronic | 15 June following the end of FY |
