Friends,
As you know it is compulsory for all to file a quarterly Income Tax Return in electronic mode who deducts Tax at source out of the payments made by the concern. In an important notification bearing no. 57/2011 dated 24.10.2011 of Income Tax department, the Department has changed the dates for filing of quarterly e-TDS return. In this notification due date to filing e-TDS returns has been extended by 15 days for first three quarters of the Financial year but remains the same for last quarter ending 31st March.After this amendment deductors have more time to file quarterly e-TDS return. After compulsory e filing and filing 100% pan of the deductee ,deductor needs more time to take necessary actions to fulfill these requirements so in view of these mandatory requirements.These amendment is applicable form 01.11.2011 so applicable form 3rd quarter of Fy 2011-12.This amendment is applicable only for Govt offices.
As you know it is compulsory for all to file a quarterly Income Tax Return in electronic mode who deducts Tax at source out of the payments made by the concern. In an important notification bearing no. 57/2011 dated 24.10.2011 of Income Tax department, the Department has changed the dates for filing of quarterly e-TDS return. In this notification due date to filing e-TDS returns has been extended by 15 days for first three quarters of the Financial year but remains the same for last quarter ending 31st March.After this amendment deductors have more time to file quarterly e-TDS return. After compulsory e filing and filing 100% pan of the deductee ,deductor needs more time to take necessary actions to fulfill these requirements so in view of these mandatory requirements.These amendment is applicable form 01.11.2011 so applicable form 3rd quarter of Fy 2011-12.This amendment is applicable only for Govt offices.
Due date ETDS return 24Q, 26Q 27Q and Form16 ,Form 16A | |||||
Sl. No. | Quarter ending | From 01.11.2011 on wards For Govt offices | For other deductors | ||
Etds return | Form 16A | Etds return | Form 16A | ||
1 | 30th June | 31st July | 15th August | 15th July | 30th July |
2 | 30th September | 31st October | 15th November | 15th October | 30th October |
3 | 31st December | 31st January | 15th February | 15th January | 30th January |
4 | 31st March | 15th May | 30th May (31st May for form 16) | 15th May | 30th May (31st May for form 16) |
Note:This notification relates to etds returns covered under rule 31A means for quarterly returns 24Q(salary) 26Q(section 193 to 196D except entries covered in 27Q) and 27Q .As the rule 31AA has not been amended so TCS(form 27EQ) return due dates remains unchanged unless notified later.Form 16A is to be issued within 15days from the due date of etds return accordingly now 15 days more available for issuance of form 16A also.
Notification
