How to Make TDS Payment: Online & Offline Process

How to Make TDS Payment Online

How to Make TDS Payment Offline

How to Check TDS Payment Status

Alternate Way to Check TDS Payment Online

What Are TDS Payment Due Date?

 

You must pay TDS to the government by the 7th month of a subsequent month. For example, if TDS is deducted in June, you must pay TDS by 7th July. Note the following deadlines to pay your TDS amount -

 

Dues Dates Applicable for Government Assessees

 

Type of Transaction

TDS Payment Due dates

Payment of TDS without challan

On the day TDS is deducted

Payment of TDS with challan

7th of a subsequent month

Tax remittance by an employer

7th of a subsequent month

Dues Dates Applicable for Every taxpayer

Type of Transaction

TDS Payment Due dates

TDS deducted during March

30th April of a given financial year

TDS deducted during other months

7th of a subsequent month

What Happens Due to Late Payment of TDS?

 

In case of late payment of TDS, you need to pay the following penalties -

Type of Default Section 201 (1A)

Interest on Late Payment of TDS

Period of Interest Payment

No deduction of TDS(fully or partly during transaction time)

1% per month

The interest rate is charged from the deduction date to the date on which the tax is deducted.

Non-payment of tax after deduction of TDS

Monthly or part payment of 1.5% or 0.75%.

The payable interest is calculated from the deduction date to the date you paid TDS.

To simplify it, let’s consider an example:

Payable TDS amount

₹5000

Due date to deposit TDS

13th January

You paid the TDS amount

17th January

Interest payable for late payment of TDS

1.5% per monthx₹5,000 = ₹375

In case TDS Payment After 1 month from the TDS Deposit Date

Month in which TDS is deducted

1st August

Due date to deposit TDS

7th September

You paid due tax

8th September

The payable interest rate is applicable for 2 months

1st August to 8th September

Interest payable for late payment of TDS

2 months x 1.5 per month = 3%

Additional Fees for Non-Payment of TDS

How to Pay TDS Outstanding Amount?

Frequently Asked Questions