Revised Due Dates for Quarterly TDS/ TCS Returns, as notified by CBDT

CBDT has notified the New/ Revised Quarterly TDS Return Due Dates, applicable w.e.f. 01/06/2016 (from Financial Year 2016-17 and onwards). However, there is no change in due dates for filing of Quarterly TCS Returns.

The CBDT has basically made this amendment to unify the TDS Return Due Dates, i.e. due dates for submission of TDS Return or Statement both by Government and Non Government deductors. Earlier Government deductors were getting full one month for submission of TDS returns in respect of first three quarters, whereas Non Government deductors were getting only 15 days for respective quarters. After the above amendments, both Government as well Non Government deductors will get the same grace period for TDS compliance and there will be no discrimination as such, i.e. TDS return due dates will be the same for both type of deductors. Also, it’s really a welcome move of the CBDT to give sufficient time to deductors to make adequate compliance with the requirements of provisions of TDS.

Amended/ revised Quarterly TDS Return Due Dates, Applicable for FY 2016-17 and onwards

QuarterRevised TDS Return Due Dates
1 April to 30th June31st July
1 July to 30th September31st October
1 October to 31st December31st January
1 January to 31st March31st May

CBDT Income Tax Notification 30/2016 dt. 29/04/2016: Revised Quarterly TDS return due dates

It may however be noted that above Notification has no effect on filing of quarterly TCS returns/ statements, i.e. there is NO CHANGE in the TCS Return Due Dates.

TCS Return Due Dates (Filing of Quarterly TCS Returns or Statements)

QuarterExisting TCS Return Due Dates
1 April to 30th June 15th July
1 July to 30th September15th October
1 October to 31st December15th January
1 January to 31st March15th May


  1. GVR
  2. Vikas Verma
  3. Ranvir singh

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