Due date for deposit of TDS to the credit of Central Government:

ax deducted at source shall be deposited to the credit of Central Government in accordance with the following provisions:

1) In case deductor is an office of the Government

Particulars Due Date

a) Where tax is paid without production of an income-tax challan On the same day when tax is deducted

b) Where tax is paid accompanied by an income-tax challan. On or before 7 days from the end of the month in which the deduction is made or income-tax is due under Section 192(1A)

2) In case of any other deductor

Particulars Due Date

a) Where the amount is credited or paid in the month of March On or before 30th day of April

b) In any other case On or before 7 days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192

Any sum deducted under section 194-IA shall be paid to the credit of the Central Government within a period of seven days from the end of the month in which the deduction is made and shall be accompanied by a challan-cum-statement in Form No. 26QB.

Mode of payment of TDS:

Taxes deducted at source shall be deposited to the credit of the Central Government in following modes:

• 1) E-Payment: E-Payment is mandatory for :
  • a) All the corporate assesses.
  • b) All assesses (other than company) to whom provisions of section 44AB of the Income Tax Act, 1961 are applicable.
• Physical Mode: By furnishing the Challan No. 281 in the authorized bank branch

- See more at: http://taxguru.in/income-tax/consequences-payment-late-payment-tds.html#sthash.AKHAWoj8.dpuf