DESCRIPTION TDS NON SALARY TDS  SALARY
Deductee Co or Non (can be both)  Only Non Co.
Section 194J, 194C, 194I etc 192( Only one section)
Tds Only Tax (Basic) Tax +Cess
Challan No. 281 281
Return 26Q, 27Q 24Q
Date of Deduction

Tds on Bill

or 

Payment 

(Which ever is Earlier)

Tds on Payment of Salary
     
Example

Bill Of 30 April

Paid on 5th May                               

Salary of April Paid on 5th May
Date of Deduction 30-Apr 5-May
Date of Deposit 7th May 7th June
TDS Certificate

Form 16A

It is given Quarterly

Due Date

Q1 Apr-June - 15-Aug

Q2 Jul-Sep - 15-Nov

Q3 Oct-Dec - 15-Feb

Q4 Jan-Mar - 15-Jun

Form 16

It is given annually

Due Date - 15 June

 

 

 

 

 

  1. Tax Practical
  2. Practical Payroll (TDS Salary,PF,ESI)

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.