Amended Due Dates for Quarterly TDS / TCS Returns or Statements w.e.f. 1st June 2016
| Quarter ending | Revised Due Dates w.e.f. 1 June, 2016 |
| 30th June | 31st July |
| 30th September | 31st October |
| 31st December | 31st January |
| 31st March | 31st May |
The CBDT vide Notification No. 30/2016 dt 29 April, 2016 has revised due dates for submission of quarterly TDS / TCS returns or statements by deductors w.e.f. 1st June 2016.
The CBDT has basically made this amendment to uniform the due dates for submission of TDS/ TCS Return or Statement both by Government and Non Government deductors. Earlier Government deductors were getting full one month for submission of TDS/ TCS returns in respect of first three quarters, whereas Non Government deductors were getting only 15 days for respective quarters. After the above amendments, both Government as well Non Government deductors will get the same grace period for TDS compliance and there will be no discrimination as such. Also, it’s really a welcome move of the CBDT to give sufficient time to deductors to make adequate compliance with the requirements of provisions of TDS.