TDS Last Dates of FY 2017-18 for Return Filing
| Quarter | Period | Last Date of Filing |
|---|---|---|
| 1st Quarter | 1st April to 30th June | 31st July 2017 |
| 2nd Quarter | 1st July to 30th September | 31st Oct 2017 |
| 3rd Quarter | 1st October to 31st December | 31st Jan 2018 |
| 4th Quarter | 1st January to 31st March | 31st May 2018 |
Note: TDS Deducted under section 194IA on the transaction in the month of March, has to be deposited on or before 30th April of 2018.
TCS Last Dates of FY 2017-18 for Return Filing
| Quarter | Period | Last Date of Filing |
|---|---|---|
| 1st Quarter | 1st April to 30th June | 15th July 2017 |
| 2nd Quarter | 1st July to 30th September | 15th Oct 2017 |
| 3rd Quarter | 1st October to 31st December | 15th Jan 2018 |
| 4th Quarter | 1st January to 31st March | 15th May 2018 |
Note:
- The due date for non-government deductor of depositing TDS/TCS is 7th of next month except March.
- Deposit date of TDS Deducted in March is 30th April (other than Government), TCS Deducted in March for other than Government and TDS for government deductees due date is 7th April.
- Quarterly TDS/TCS Certificate: After uploading quarterly TDS return you can generate TDS/TCS certificate within 15 days of uploading your return.
Due Dates for Deposit/Filing TDS/TCS in April 2018
- Deposit date of TDS/TCS deducted in March is 30th April (Non-Government/Government)
- Deposit date of TDS/TCS deducted in March is 7th April (Government)
- File Quarterly Return of TDS (Quarterly Month – 1st January to 31st March) – 31st May 2018
- File Quarterly Return of TCS (Quarterly Month – 1st January to 31st March) – 15th May 2018
Due Date of 15G/15H Form
The due date for quarterly furnishing of 15G/15H declaration received by the payer from 1/04/2017 onwards and the manner for dealing with from 15G/15H received by payer during the period from 01/10/2015 to 31/03/2016 has been specified in Notification No. 09/2016 dated 9th June 2016 wide F.No.DGIT(S)/CPC(TDS)/DCIT/15GH/2016-17/4539.
Taking into account the need of the stakeholders the due dates for uploading of Form 15G/15H are hereby extended as under:
| S.No. | Scenarios | Original Due Date | Extended Due Date |
|---|---|---|---|
| 1 | For 15G/H Received during from 1/04/2017 to 30/06/2017 | 15/07/2017 | – |
| 2 | For 15G/H Received during from 01/07/2017 to 30/09/2017 | 15/10/2017 | – |
| 3 | For 15G/H Received during from 01/10/2017 to 30/12/2017 | 15/01/2018 | – |
| 4 | For 15G/H Received during from 01/01/2018 to 31/03/2018 | 30/04/2018 | – |
TDS on Sale of Immovable Property
- Time limit for TDS deposition on the transfer of immovable property is the 30th day of the following month in which the property is transferred. For Example: if the property is sold in the month of June than TDS can be deposited by 30th July.
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