Income Tax

Chart of extended due dates for filing of TDS / TCS returns etc. due to Covid-19 Pandemic

Chart of extended due dates for filing of TDS / TCS returns etc. due to Covid-19 Pandemic

Revised Due dates for TDS / TCS compliances

Nature of compliance Original Due Date New due dates 

Filing of TDS/TCS Statement

Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-20 31-05-2020 31-07-2020
Form 24Q, 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-21 As per Rule 31A/31AA 31-03-2021
Form 26QB, 26QC and 26QD of February, 2020 30-03-2020 31-07-2020
Form 26QB, 26QC and 26QD of March, 2020 30-04-2020 31-07-2020
Form 26QB, 26QC and 26QD of April to November, 2020 30 days from end of month in which tax is deducted 31-03-2021

Issue of TDS/TCS certificate

Form 16 for TDS on salary during FY 2019-20 15-06-2020 15-08-2020
Form 16A for TDS on income other than salary for Q4 of FY 2019-20 15-06-2020 15-08-2020
TCS certificate for Q4 of FY 2019- 20 30-05-2020 15-08-2020

For details refer to CBDT’s notification No. 35/2020, dated 24-06-2020

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