What Are the Eligibility Criteria for Filing Form?
TDS return filing is done by organizations or employers who have availed a valid tax collection and deduction number (TAN). Any person who is making specified payments mentioned under the Income Tax Act is required to deduct the taxes at the sources and they are needed to deposit the tax within the stipulated time for making the following payments.
- Salary Payment
- Income on securities
- Income by winning the lotteries, puzzles, and others.
- Income from winning horseraces
- Insurance commissions.
- Payment concerning the National saving scheme and many others.
Deadline
The due date for the payment of the TDS deducted is the seventh of the next month.
| Quarter |
Period |
Last Date of Filing |
| 1st Quarter |
1st April to 30th June |
31st July 2022 |
| 2nd Quarter |
1st July to 30th September |
31st October 2022 |
| 3rd Quarter |
1st October to 31st December |
31st Jan 2023 |
| 4th Quarter |
1st January to 31st March |
31st May 2023 |
Note: As per Circular 21/2022, the date of furnishing the TDS Statement in Form 26Q for the quarter ended 30th Sept 2022 has been extended to 30th Nov 2022.