Due Date for 3rd quarter TCS /TDS returns
This is to bring to your notice that the due date for filing quarterly E-TDS/ E-TCS return for the 3rd quarter of FY 2020-21 is as below:
| Particulars | Due date |
| For 27EQ- Quarterly statement of TCS deposited for the quarter ending December 31, 2020 | 15th January 2021 |
| For all others 24Q, 26Q and 27Q- Quarterly statement of TDS deposited for the quarter ending December 31, 2020 | 31st January 2021 |
Please note that the extension provided through Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 was only for the due dates falling till 31st December 2020 and consequently the due dates for filing Q1 and Q2 TDS/ TCS returns for the FY 2020-21 is 31st March 2021. However as the law stands now there is no extension for filing Q3 and Q4 TDS returns.
Please note that if there is failure to file the TDS returns by the above time limit, there would be a penalty of Rs. 200/- per day till the date of filing subject to a maximum of TDS deposited.
Kindly take the necessary steps for filing within due date and let us know in case of any assistance in this regard.