Due Dates for E-Filing of TDS & TCS Return AY 2020-21 (FY 2019-20)

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Due Dates for E-Filing of TDS & TCS Return AY 2020-21 (FY 2019-20)

Find TDS return due dates and TCS return due dates with the time period and last date for filing for AY 2020-21 (FY 2019-20). TDS stands for tax deduction at source while the TCS stands for tax collected at source. As per the Income-tax Act, if any person makes a payment to the receiver, then TDS is required to be deducted at a prescribed rate and then deposited with the government. While for the TCS, the person receiving the payment has to collect tax from the person making payment and deposit thereafter with the government.

New TDS/TCS Update Due to Covid19 by Finance Minstry

  • “Government to infuse Rs 50,000 crores liquidity by reducing rates of TDS, for non-salaried specified payments made to residents, and rates of Tax Collection at Source for specified receipts, by 25% of the existing rates”
  • For delayed payments of advanced tax, self-assessment tax, regular tax, TDS, TCS, equalization levy, STT, CTT made between 20th March 2020 and 30th June 2020, the reduced interest rate at 9% instead of 12 %/18 % per annum ( i.e. 0.75% per month instead of 1/1.5 percent per month) will be charged for this period. No late fee/penalty shall be charged for delay relating to this period.
  • As per the recent updates by the government on the TDS, TCS certificates, the department has extended the validity of both lower or nil TCS, TDS certificate till 30th June 2020 in the view of currently going coronavirus pandemic.

Chaludiya & Co. as always works for helping taxpayers by providing needful materials that make return filing work easy. We cover TDS return filing last date and TCS return filing due dates in a proper format (quarterly basis) for FY 2019-20 (AY 2020-21). Also, the taxpayer gets the details of TDS/TCS payment deposit on a monthly basis for government and non-government employees.

Here we have provided the Last Dates of FY 2019-20 for TDS Return Filing along with the Last Dates of FY 2019-20 for TCS Return Filing.


TDS Due Dates of FY 2019-20 for Return Filing

Quarter Period Last Date of Filing
1st Quarter 1st April to 30th June 31st July 2019
2nd Quarter 1st July to 30th September 31st Oct 2019
3rd Quarter 1st October to 31st December 31st Jan 2020
4th Quarter 1st January to 31st March 30th June 2020


Note: TDS Deducted under section 194IA on the transaction in the month of March, has to be deposited on or before 30th April of 2020.


TCS Last Dates of  FY 2019-20 for Return Filing

Quarter Period Last Date of Filing
1st Quarter 1st April to 30th June 15th July 2019
2nd Quarter 1st July to 30th September 15th Oct 2019
3rd Quarter 1st October to 31st December 15th Jan 2020
4th Quarter 1st January to 31st March 30th June 2020


Note: Quarterly TDS/TCS Certificate: After uploading quarterly TDS return you can generate TDS/TCS certificate within 15 days of uploading your return.


TDS & TCS Payment Deposit Due Dates for Govt & Non-government

  • The due date for depositing TCS is the 7th of next month.
  • Due dates for depositing TDS as under:
  • For non-government Deductors- 7th of next month (except for the month of March where the due date is 30th of April)
  • For Government Deductors-
  1. i) If paid through challan- 7th of next month
  2. ii) If paid through book-entry- Same day i.e. the day on which TDS deducted.


TDS Payment Due Date for Sunday or Public Holiday

Tax-deductible at source is done at the time of the payment to the receiver and the tax deducted is directly deposited by the giver to the government directly. The TDS filing is mandatory for everyone who has been into the payment transactions and therefore calls for various compliance by the government. The latest upcoming TDS return filing due date given by the government is near. Get to know the complete details on the TDS return filing due date here for better information. As per the sources, it has been found theta the upcoming TDS return due date is falling on Sunday which is a public holiday, therefore, once can also pay the TDS on the next working day.


Due Date of 15G/15H Form


The due date for quarterly furnishing of 15G/15H declaration received by the payer from 1/04/2017 onwards and the manner for dealing with from 15G/15H received by payer during the period from 01/10/2015 to 31/03/2016 has been specified in Notification No. 09/2016 dated 9th June 2016 wide F.No.DGIT(S)/CPC(TDS)/DCIT/15GH/2016-17/4539.


S.No. Scenarios Original Due Date Extended Due Date
1 For 15G/H Received from 1/04/2019 to 30/06/2019 15/07/2019
2 For 15G/H Received from 01/07/2019 to 30/09/2019 15/10/2019
3 For 15G/H Received from 01/10/2019 to 30/12/2019 15/01/2020
4 For 15G/H Received from 01/01/2020 to 31/03/2020 30/04/2020 30/06/2020



Penalties on TDS/TCS Return Filing After Due Date

TDS ensures an on-time payment of tax on behalf of income generator but not on behalf of the one who deducts the tax. For example: if an employer deducted tax on behalf of an employee, implies that employee has paid the tax but that doesn’t mean the employer has also paid the same. So, here comes the role of penalties and late payment charges

In our day to day life, we come across such terms like late payment fees, fines, etc on pending bills or outstanding payments. The same is with income tax, the penalty or delayed payment fees are charged by the Income Tax Department (ITD) to an individual who is not in compliance with the IT law or could not meet his/her tax duties in a well- manner. So when such individuals fail to pay the taxes on time, the penalties are levied along with interest.

In the same way, if a deductor or employers who deduct the TDS (Tax Deducted at Source) from the income of their employees, fails to pay TDS to the government or fails to submit relevant tax documents to the IT department on time, becomes liable to pay penalties for the late or non-payment of TDS.

The section 234E of Income Tax Act, which was introduced on 1st July 2012, deals with the late payment fees or penalty applicable for late submission of quarterly TDS/TCS returns by the Deductor to the ITD.

Late Filing Fee If Miss The TDS/TCS Return Due Date

According to this Section 234E, a late fine of INR. 200 per day has to be paid to the Income Tax Department in case of late filing of TDS/TCS return and the fine will be levied for every single day of delay until the late payment charges become equal to the amount of TDS and not more than that.

Let’s understand it through an example. Suppose you have to pay a TDS amount of INR 5000 on 1st March, but you pay the TDS amount on 30th June, then the total amount of penalty will be calculated as INR 200 X 122 days = INR 24,400.

Since the calculated value of the penalty is more than the actual amount of TDS amount, i.e., INR 5000, you will be liable to pay only INR 5000 as the late filing charges