Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
By the 7th of the following month; tax deducted in March can be deposited by 30 April.
Detailed explanation
Government deductors paying without a challan must credit TDS on the same day. Late deposit attracts interest at 1.5% per month.
Applicability
Non-government deductors
Exceptions
Quarterly deposit is allowed for certain cases with the Assessing Officer's approval.
Legal references
Rule 30, Income-tax Rules, 1962; Section 201(1A), Income-tax Act, 1961 (corresponding provisions of the 2025 Act and 2026 Rules from Tax Year 2026-27)
Applicable period
Recurring monthly
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.