An important update for all tax payers. The income tax department has extended the due dates for filing the TDS/TCS related compliance. See the nature of compliance and the new due dates notified by the department on 24 June 2020.

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For filing of TDS/TCS Statement: 

  1. Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-2020 – The original due date was 31 May 2020 which had been extended till 31 July 2020. 
  2. Form 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-2021 - The original due date was as per 31A/31AA which has now been extended till 31 March 2021. 
  3. Form 26QB, 26QC and 26QD of March 2020 - The original due date was 30 April 2020 which had been extended till 31 July 2020. 
  4. Form 26QB, 26QC and 26QD of April to November 2020 – 30 days from end of month in which tax is deducted. The new due date is till 31 March 2021. 

For issue of TDS/TCS Certificate: 

  1. Form 16 for TDS on salary during FY 2019-20 - The original due date was 15 June 2020 which has been extended till 15 August 2020. 
  2. Form 16A for TDS on income other than salary for Q4 of FY 2019-20 - The original due date was 15 June 2020 which has been extended till 15 August 2020. 
  3. TCS Certificate for Q4 of FY 2019-20 - The original due date was 15 June 2020 which has been extended till 15 August 2020. 

This information is posted on the official Twitter handle of the Income Tax Department - @IncomeTaxIndia. This information is only for general guidance. For detailed information on this, refer to the notification No. 35/2020 which was published on 24 June 2020.

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Tax Deducted at Source or TDS return is a quarterly statement to be given to the IT department. It is compulsory for deductors to submit a TDS return on time. Meanwhile, Tax Collected at Source or TCS refers to the tax which is collected by the electronic commerce operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the electronic commerce operator.