Income Tax Rule 30 prescribes the due dates for deposit of TDS i.e. time and mode of payment of tax deducted at source to the account of Central Government.
Prescribed time of payment/deposit of TDS to the credit of Central Government account is as under:
- In case of an office of Government:
| Sl No. | Description | Time upto which to be deposited |
| 1 | Tax deposited without Challan [Book Entry] | SAME DAY |
| 2 | Tax deposited with Challan | 7TH DAY NEXT MONTH |
| 3 | Tax on perquisites opt to be deposited by the employer. | 7TH DAY NEXT MONTH |
- In any case other than an Office of Government:
| Sl No. | Description | Time upto which to be deposited |
| 1 | Tax deducted in March | 30th APRIL NEXT FINANCIAL YEAR |
| 2 | Tax deducted in any other month | 7TH DAY NEXT MONTH |
| 3 | Tax on perquisites opted to be deposited by the employer. | 7TH DAY NEXT MONTH |
However if the Assessing officer or Jurisdictional officer of Income tax allows quarterly payment of TDS under section 192, the Rule 30(3) allows for payments on quarterly basis as given below:
| Sl No. | Quarter of the financial year ended on | Date for quarterly payment |
| 1 | 30th June | 7th July |
| 2 | 30th September | 7th October |
| 3 | 31st December | 7th January |
| 4 | 31st March | 30th April next Financial Year |
In brief:
Due dates for deposit of TDS (Rule 30) are as under:
| Government Deductors: | |
| Payment of tax without production of Income tax challan | On the same day |
| Payment with challan or for tax on perquisites opted to be deposited by employer | On or before 7 days from the end of the month, in which tax deducted. |
| Non-Government Deductors: | |
| Deductions made in the month of March | On or before 30 th April |
| Deductions made other than month of March and tax on perquisites opted to be deposited by employer | On or before seven days from the close of the month |