What is the due date for TDS payment?

What is the TDS payment due date?

Tax deducted at source runs in two steps. First you deduct tax when you make a payment such as salary, contractor fees, rent, or a property purchase. Then you deposit that deducted amount with the government. The "due date for TDS payment" is the second step: the last day to deposit the tax you already deducted.

The deposit date is not one universal number. It depends on who is deducting (a government office or an ordinary deductor) and, for a few specific payments, on the section under which tax was deducted. Rule 30 of the Income-tax Rules sets these dates. The dates below are the recurring statutory rules, so treat them as your baseline and confirm any procedural change through an official CBDT source.

When must each deductor deposit TDS?

The table maps the standard deposit dates under Rule 30. Match your own case to a row, then read the challan and interest sections below.

The March exception is where deductors slip most often. Tax you deduct in March follows the 30 April date, so year-end deductions do not follow the usual 7th of the next month rule.

Why is March given a later date?

Rule 30 of the Income-tax Rules, 1962 gives March deductions until 30 April because the March deduction closes the financial year and the quarterly statement in Form 24Q or 26Q for that quarter is itself due by 31 May. A 7 April date would fall before year-end books are closed.

Does the deposit date change if the deductee has no PAN?

No. Section 206AA of the Income-tax Act, 1961 raises the deduction to the higher of the applicable rate or 20 per cent where no PAN is furnished, but the deposit date stays the 7th of the next month under rule 30, with 30 April for March. Only the amount changes.

Which challan is used to deposit TDS?

The instrument you deposit with depends on the type of deduction. There are two paths.

1. Regular TDS and TCS: use challan ITNS-281. This is the standard route for salary, contractor, professional, rent, and most other deductions, where you pay across all deductees for a period and file a quarterly statement separately.
2. Property, rent, and 194M cases: use a challan-cum-statement. Sections 194-IA, 194-IB, and 194M combine the payment and the reporting into one form: Form 26QB for property, Form 26QC for rent, and Form 26QD for the 194M payments. Here the deposit and the statement happen together.

The 30-day deposit window in the table above applies to the challan-cum-statement cases. For regular ITNS-281 deposits, the 7th of the next month rule with the March exception applies.

What interest applies to late TDS?

Section 201(1A) charges interest at two different rates, and the two cover two different failures. Reading them as one rate is a common error.

Because the charge runs per month or part of a month, even a single day into a new month counts as a full month. Depositing on the 8th when the due date was the 7th can cost a full month of interest at 1.5%, not one day. The two rates above are the standard rates under section 201(1A). Treat them as the general rule and confirm the current rate on an official source, since interest rates in the Act can be revised.

A separate charge is the late fee under section 234E. That fee is for filing the TDS statement, or return, after its due date. It is tied to the return, not to the payment, so a late statement can attract 234E even when the tax itself was deposited on time. The fee runs at 200 rupees per day, capped at the TDS amount of the statement. Keep the deposit clock and the statement clock separate; the return side is covered in the TDS return due dates.

How does CBDT change a TDS date?

The statutory deposit dates in Rule 30 are stable, but the procedure around them can change. CBDT issues circulars and notifications that adjust forms, extend a date for a specific class of deductors, or update how a system works. When a change is real, you should be able to do all three:

1. Find a CBDT circular or notification with a number and date.
2. Open it from an official Income Tax, CBDT, or gazette source.
3. Read who it covers, which period, and which deductors or forms it names.

If any of those three is missing, do not change your deposit plan. TRACES and the e-Filing portal are the operational systems for TDS, so a genuine procedural change usually shows up as an official notice you can open, not a forward.

How do I confirm my TDS deposit date?

1. Open the Income Tax e-Filing portal and read the home banners for any live TDS notice.
2. Open the tax calendar for the month your deposit falls due.
3. Use TRACES for statement status, default notices, and correction workflows.
4. Scan latest news for CBDT circulars about TDS procedures or dates.

Settle your deductor type and the section first, since that decides which row of the deposit table applies to you. The portal calendar then confirms the exact date for the month.

Why is the TDS deposit date missed?

• Applying the 7th of the next month rule to March deductions instead of the 30 April date.
• Treating the 1% and 1.5% rates as one charge, or applying the deposit rate to a late deduction.
• Using ITNS-281 for a property purchase instead of Form 26QB, or the reverse.
• Forgetting that part of a month counts as a full month, so a one-day delay can cost a full month of interest.
• Confusing the section 234E statement late fee with the section 201(1A) deposit interest.

Where are TDS procedure changes issued?

TDS procedure changes move through CBDT circulars and notifications that are easy to miss in a rumour cycle. Complied AI keeps CBDT updates in one feed so you can open the source document behind a change instead of trusting a forward. When you need the rule itself, read the Income Tax Act sections next to the update rather than only the headline date.