Extension of due dates for TDS/TCS Related Compliances Due date of TDS/TCS-related compliances was extended by CBDT on 24.06.2020 vide CBDT’s...
Extension of due dates for TDS/TCS Related Compliances
Due date of TDS/TCS-related compliances was extended by CBDT on 24.06.2020 vide CBDT’s notification No. 35/2020, dated 24-06-2020. Here we have compiled due date of filing TDS/TCS statement (Form 24Q, 26Q, 26QB, 26QC, 26QD 27Q and 27EQ) of FY 2019-20 and due date for issue of TDS/TCS certificate (Form 16 and Form 16A).
| Nature of compliance | Original Due Date | New due dates were notified on 24.06.2020 |
|---|---|---|
| Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-20 | 31/05/2020 | 31/07/2020 |
| Form 24Q, 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-21 | As per Rule 31A/31AA | 31/03/2021 |
| Form 26QB, 26QC and 26QD of February, 2020 | 30/03/2020 | 31/07/2020 |
| Form 26QB, 26QC and 26QD of March, 2020 | 30/04/2020 | 31/07/2020 |
| Form 26QB, 26QC and 26QD of April to November 2020 | 30 days from the end of the month in which tax is deducted | 31/03/2021 |
| Nature of compliance | Original Due Date | New due dates were notified on 24.06.2020 |
|---|---|---|
| Form 16 for TDS on salary during FY 2019-20 | 15/06/2020 | 15/08/2020 |
| Form 16A for TDS on income other than salary for Q4 of FY 2019-20 | 15/06/2020 | 15/08/2020 |
| TCS certificate for Q4 of FY 2019- 20 | 30/05/2020 | 15/08/2020 |
Note- Details can be checked in CBDT’s notification No. 35/2020, dated 24th June 2020
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