TDS Certificate is to be downloaded within 15 Days of TDS Return

This is quarterly in case of TDS Non Salary

However for TDS Salary,Return is Quarterly but certificate is to be downloaded Annually

If not downloaded,there is penalty of 100 per day

TDS Non Salary

We know that TDS Return 26Q is to be filed Quarterly

In this case TDS Certificate Form 16A is to be issued within 15 days of Return Quarterly

Example

For April-June,TDS Return is to be filed by 31 July

Certificate is to be downloaded Quarterly by 15 days of 31 July i..e 15 August

 

 

TDS  Salary

We know that TDS Return 24Q is to be filed Quarterly

In this case TDS Certificate Form 16 is to be issued once in a year 

Due date is 31 May of Next Year

Example

For April-June,TDS Return is to be filed by 31 May

Certificate is to be downloaded Quarterly by 15 days of 31 May  i..e 15 June

 

What is Penalty for Late Download of TDS Certificate

In this case,Penalty is to be imposed  @ 100 per day

 

 

Penalty for TDS Return (Jan -Mar).jpg


Summary

TDS Salary And Non salary.jpg

 

 

  1. Tax Practical
  2. Practical TDS (Non Salary)
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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