- This rules are applicable only for the TDS deducted on or after 01.04.2010 means applicable for Financial year 2010-11 assessment year 2011-12.
- Last date to file quarterly etds return( form 24Q,form 26Q) has been changed to 15 May of succeeding year.Presently it is 15 June.
- Form 16,Form 16A required to be issued for Financial year 2010-11 has also been changed.
- Due date to make TDS payment and mode of TDS payments has also been changed(CHECK details HERE )
- UTN has been introduced again in modified version ,now TAN of deductor ,PAN of deductee and PRN (receipt number) of ETDS return form a UTN for verification of tax credit.
- Form 16A(non salary tds) is now required to be issued quarterly within 15 days from due date to file etds statements.
- Form 16 (tds from salary) is now required to be issued by 31st May .
Date of ending of the quarter of the financial year
15th July of the financial year
15th October of the financial year
15th January of the financial year
15th May of the financial year immediately following the financial year in which deduction is made
Periodicity of furnishing TDS certificate
Salary (Form No.16)
By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
Within fifteen days from the due date for furnishing the ‘statement of TDS’
Update :Please Note that Form 16A now(01.01.2013) shall be available through new website www.tdscpc.gov.in only .Read more from links given below
- Procedure How to register at TRACES (www.tdscpc.gov.in) and
- How to download Form 16A form TRACES (www.tdscpc.gov.in)