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    Added on 18 October 2021

    Due dates of TDS compliances in financial year 2021-22

    18 October 2021

    Due to outbreak of Covid-19, the due dates for TDS compliances have been extended several times. The list of circulars through which due dates have been extended are as follows:


    • Circular No. 8/2021, dated 30-04-2021


    • Circular No. 9/2021, dated 20-05-2021


    • Circular No. 12/2021, dated 25-06-2021


    • Circular No. 15/2021, dated 03-08-2021


    • Circular No. 16/2021, dated 29-08-2021


    In this article, updated due dates for TDS compliances are provided. You can also refer compliance calendar.


    1.Yearly Compliances


    The list of yearly compliances has been enumerated in the below table:


    Due dates*
    Obligation
    Form number
    May 31, 2021


    Return of tax deducted from the contributions paid by the trustees of an approved superannuation fund in respect of financial year 2020-21


    (Revised due date is June 30, 2021)

    -
    June 15, 2021

         

    Furnishing of TDS certificate to employees in respect of salary paid and tax deducted during the previous year 2020-21


    (Revised due date is July 31, 2021)

    Form 16
    June 30, 2021

     
    Return of tax deducted from the contributions paid by the trustees of an approved superannuation fund in respect of financial year 2020-21

    (Original due date was May 31, 2021)

    -
    July 31, 2021

         

    Furnishing of TDS certificate to employees in respect of salary paid and tax deducted during the previous year 2020-21


    (Original due date was June 15, 2021)

    Form 16


    2.Half yearly Compliances


    The list of half-yearly compliances has been enumerated in the below table:


    Due dates*
    Obligation
    Form number
    April 30, 2021


         

    Furnishing of statement containing particulars of declarations received in Form 60 during October 1, 2020 and March 31, 2021
    (Revised due date is May 31, 2021)
       

    Form 61
    May 31, 2021

         

    Furnishing of statement containing particulars of declarations received in Form 60 during October 1, 2020 and March 31, 2021
    (Original due date was April 30, 2021)
       

    Form 61
    October 31, 2021

         

    Furnishing of statement containing particulars of declarations received in Form 60 during April 1, 2021 to September 30, 2021
       



    Form 61




       




    3.Quarterly Compliances


    The list of quarterly compliances has been enumerated in the below table:


    Due dates*
    Obligation
    Form number
    April 15, 2021

    Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending March 31, 2021  
    Form 15CC
    April 15, 2021

         

    Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending March 31, 2021


    Form 49BA
    April 30, 2021


    Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending March 31, 2021
    -
    May 31, 2021

         

    Furnishing of TDS statement of tax deducted for the quarter ending March 31, 2021
    (Revised due date is July 15, 2021)

    Form 24Q
    Form 26Q
    Form 27Q
    June 15, 2021

         

    Furnishing of TDS certificates certificate in respect of tax deducted (from payments other than salary) for the quarter ending March 31, 2021

    Form 16A

    June 15, 2021


    Furnishing of TDS certificate to employees in respect of salary paid and tax deducted during the previous year 2020-21
    (Revised due date is July 31, 2021)



    Form 16
    June 30, 2021

    Furnishing of return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2021



    Form 26QAA
    July 15, 2021

    Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending June 30, 2021
    (Revised due date is November 30, 2021)



    -
    July 15, 2021

    Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending June 30, 2021
    (Revised due date is November 30, 2021)


    Form 15CC
    July 15, 2021

    Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending June 30, 2021



    Form 49BA
    July 15, 2021

    Furnishing of TDS statement of tax deducted for the quarter ending March 31, 2021
    (Original due date was May 31, 2021)



    Form 24Q
    Form 26Q
    Form 27Q
    July 31, 2021

    Furnishing of TDS statement of tax deducted for the quarter ending June 30, 2021



    Form 24Q
    Form 26Q
    Form 27Q
    July 31, 2021

    Quarterly return of non-deduction of tax at source by a banking company from interest on deposit in respect of the quarter ending June 30, 2021



    Form 26QAA
    July 31, 2021

    Intimation by a pension fund in respect of investment made in India for quarter ending June 30, 2021
    (Revised due date is November 30, 2021)



    Form 10BBB
    July 31, 2021

    Furnishing of TDS certificate to employees in respect of salary paid and tax deducted during the previous year 2020-21
    (Original due date was June 15, 2021)



    Form 16
    July 31, 2021

    Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending June 30, 2021
    (Revised due date is November 30, 2021)



    Form II
    August 15, 2021

    Furnishing of TDS certificates certificate in respect of tax deducted (from payments other than salary) for the quarter ending June 30, 2021



    Form 16A
    October 15, 2021

    Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2021
    (Revised due date is December 31, 2021)



    Form 15CC
    October 15, 2021

    Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending September 30, 2021



    Form 49BA
    October 15, 2021

    Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending September 30, 2021
    (Revised due date is December 31, 2021)



    -
    October 31, 2021

    Furnishing of TDS statement of tax deducted for the quarter ending September 30, 2021


    Form 24Q
    Form 26Q
    Form 27Q
    October 31, 2021

    Furnishing of return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2021



    Form 26QAA

    October 31, 2021

    Intimation by a pension fund in respect of investment made in India for quarter ending September 30, 2021
    (Revised due date is December 31, 2021)



    Form 10BBB
    October 31, 2021

    Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending September 30, 2021
    (Revised due date is December 31, 2021)



    Form II
    November 15, 2021

    Furnishing of TDS certificates certificate in respect of tax deducted (from payments other than salary) for the quarter ending September 30, 2021



    Form 16A
    November 30, 2021

    Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending June 30, 2021
    (Original due date was July 15, 2021)



    -
    November 30, 2021

    Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending June 30, 2021
    (Original due date was July 15, 2021)



    Form 15CC

    November 30, 2021

    Intimation by a pension fund in respect of investment made in India for quarter ending June 30, 2021
    (Original due date was July 31, 2021)



    Form 10BBB
    November 30, 2021

    Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending June 30, 2021
    (Original due date was July 31, 2021)



    Form II
    December 31, 2021

    Intimation by a pension fund in respect of investment made in India for quarter ending September 30, 2021
    (Original due date was October 31, 2021)



    Form 10BBB
    December 31, 2021

    Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending September 30, 2021
    (Original due date was October 31, 2021)


    Form II
    December 31, 2021

    Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending September 30, 2021
    (Original due date was October 15, 2021)



    Form 15CC

    December 31, 2021

    Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending September 30, 2021

    (Original due date was October 15, 2021)



    -
    January 15, 2022

    Uploading of declarations received in Form 15G or Form 15H from recipients during the quarter ending December 31, 2021



    -
    January 15, 2022

    Furnishing of quarterly statement (by an authorised dealer) in respect of foreign remittances made during the quarter ending December 31, 2021



    Form 15CC
    January 15, 2022

    Furnishing of statement under Rule 114AAB (by specified fund) for the quarter ending December 31, 2021



    Form 49BA
    January 31, 2022

    Furnishing of TDS statement of tax deducted for the quarter ending December 31, 2021



    Form 24Q
    Form 26Q
    Form 27Q
    January 31, 2022

    Furnishing of return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021



    Form 26QAA
    January 31, 2022

    Intimation by Sovereign Wealth Fund in respect of investment made in India for quarter ending December, 2021


    Form II
    February 15, 2022

    Furnishing of TDS certificates certificate in respect of tax deducted (from payments other than salary) for the quarter ending December 31, 2021



    Form 16A


     
    4.  Monthly Compliances


    The list of monthly compliances has been enumerated in the below table:


    Due dates*ObligationForm number
    April 7, 2021

         

    Due date for deposit of tax deducted or collected in the month of March, 2021.


    April 14, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of February, 2021

    April 30, 2021

         

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of March, 2021 has been paid without the production of a challan


    Form 24G

    April 30, 2021Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of March, 2021
    (Revised due date is May 31, 2021)
    Form 26QB
    Form 26QC
    Form 26QD
    April 30, 2021

    Due date for deposit of tax deducted or collected in the month of March, 2021



     
    May 7, 2021

    Due date for deposit of tax deducted or collected in the month of April, 2021.




    May 15, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of March, 2021



     
    May 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of April, 2021 has been paid without the production of a challan



    Form 24G
    May 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of April, 2021



    Form 26QB
    Form 26QC
    Form 26QD
    June 7, 2021

    Due date for deposit of tax deducted or collected in the month of May, 2021.




    June 14, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of April, 2021



     
    June 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of May, 2021 has been paid without the production of a challan
    (Revised due date is June 30, 2021)



    Form 24G
    June 30, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of May, 2021 has been paid without the production of a challan
    (Original due date was June 15, 2021)



     Form 24G
    June 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of May, 2021




    June 30, 2021

    Due date for deposit of tax deducted by an assessee other than an office of the Government for the month of May, 2021



     
    July 7, 2021

    Due date for deposit of tax deducted or collected in the month of June, 2021.




    July 15, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of May, 2021



     
    July 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of June, 2021 has been paid without the production of a challan


    Form 24G

    July 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of June, 2021



     
    August 7, 2021

    Due date for deposit of tax deducted or collected in the month of July 2021.




    August 14, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of June, 2021



     
    August 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without the production of a challan



    Form 24G
    August 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of July, 2021



     
    September 7, 2021

    Due date for deposit of tax deducted or collected in the month of August 2021.




    September 14, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of July, 2021



     
    September 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of August, 2021 has been paid without the production of a challan



    Form 24G
    September 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of August, 2021



     
    October 7, 2021

    Due date for deposit of tax deducted or collected in the month of September 2021.




    October 15, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of August, 2021


     
    October 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of September, 2021 has been paid without the production of a challan



    Form 24G
    October 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of September, 2021


     
    November 7, 2021

    Due date for deposit of tax deducted or collected in the month of October 2021.




    November 14, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of September, 2021



     
    November 15, 2021

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of October, 2021 has been paid without the production of a challan



    Form 24G
    November 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of October, 2021



     
    December 7, 2021

    Due date for deposit of tax deducted or collected in the month of November, 2021.




    December 15, 2021

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of October, 2021



     
    December 15, 2021


    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of November, 2021 has been paid without the production of a challan

    Form 24G

    December 30, 2021

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of November, 2021


     
    January 7, 2022

    Due date for deposit of tax deducted or collected in the month of December, 2021.




    January 14, 2022

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of November, 2021


     
    January 15, 2022

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of December, 2021 has been paid without the production of a challan



    Form 24G
    January 30, 2022

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of December, 2021


     
    February 7, 2022

    Due date for deposit of tax deducted or collected in the month of January 2021.




    February 14, 2022

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of December, 2021


     
    February 15, 2022

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of January 2022 has been paid without the production of a challan



    Form 24G
    March 2, 2022

    Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA / 194-IB / 194M in the month of January, 2022



     
    March 7, 2022

    Due date for deposit of tax deducted or collected in the month of February 2021.



    March 17, 2022

    Due date for issue of TDS Certificate for tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of January, 2022



     
    March 15, 2022

    Due date for furnishing statement by an office of the Government where TDS/TCS for the month of February 2022 has been paid without the production of a challan


    Form 24G
    March 30, 2022

    Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA, Section 194-IB or Section 194M in the month of February, 2022



     


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    About the Author:

    Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

    The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform.


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