TDS / TCS payment for the previous month
Income-tax Act, 1961 · Rule 30 / Rule 37CA · CBDT / Income Tax Department · Monthly
Due 2 November 2026(7th of the following month)
Demo / Awaiting source verificationWhat it is
Deposit of tax deducted or collected at source during the previous month to the credit of the Central Government.
Who must comply
Every person responsible for deduction or collection of tax at source.
What to file
Challan-cum-payment through the e-Pay Tax facility, quoting correct TAN, section code and assessment year.
Penalty for delay
Interest at 1.5% per month under Section 201(1A) and possible prosecution under Section 276B for non-deposit.
Applicability
All deductors and collectors
Applicable taxpayers
Deductors / Collectors
📜 Official Proof
- Source Authority
- Income Tax Department
- Source Type
- Official Portal
- Notification / Circular
- Rule 30, Income-tax Rules, 1962
- Published
- 31 May 2010
- Effective
- 1 April 2010
AI Verified Summary · AI-generated summary based on official source
Rule 30 mandates deposit of TDS by the seventh day from the end of the month in which deduction is made, except for March where the due date is 30 April.
AI confidence 95% · Cross-checked against the official document listed above.