Due Dates for submitting Quarterly Statements of Tax Deducted at Source (Rule 31A)

Due Dates for submitting Quarterly Statements of Tax Deducted at Source (Rule 31A)

Quarter ending	Due date,if deductor is an office of the Government	Due Date for others
30th June	31st July of the financial year	15th July of the financial year
30th September	31st October of the financial year	15th October of the financial year
31st December	31st January of the financial year	15th January of the financial year
31st March	15th May of the financial year immediately following the financial year in which deduction is made	15th May of the financial year immediately following the financial year in which deduction is made.

Penal Provisions for failure / default in submitting returns /statements
Section 272A(2)	Failure to submit returns prescribed under Section 200(3)	Penalty of Rs. 100/- every day during which the failure continues upto a maximum of TDS amount.
Section 234E	Failure to TDS return in time	Fine of Rs. 200/- every day during which the failure continues will be levied on deductor as long as the default continues, subject to a maximum of TDS amount.
Section 271H	(i) If deductor defaults for more than 1 year in filing TDS Statement(ii) If deductor furnishes incorrect details like PAN, TDS amount, Challan particulars etc.	Penalty which shall not be less than ten thousand rupees but which may extend to one lakh rupees.