Payers/ Deductors need to file a TDS Return within one month from the end of each quarter of the financial year. Following are the due dates for return filing:
|Q1||1st April to 30th June||31st July|
|Q2||1st July to 30th Septemeber||31st October|
|Q3||1st October to 31st December||31st January|
|Q4||1st January to 31st March||31st May|
When TDS return is not filed on or before the due date, then under section 234E taxpayer will have to pay fine of Rs. 200 per day until the return is filed. Provided that the fine amount shall not exceed the amount of TDS taxpayer needs to pay.
Read More: Due Dates for TDS Filing