Extension of Due dates for TDS/TCS Compliances
| Nature of Compliance | Original Due Date | New due dates notified on 24/06/2020 |
| Filing of TDS/TCS Statements | ||
| Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-20 | 31.05.2020 | 31.07.2020 |
| Form 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-21 | As per Rule 31A/31AA | 31.03.2021 |
| Form 26QB, 26QC and 26QD of February, 2020 | 30.03.2020 | 31.07.2020 |
| Form 26QB, 26QC and 26QD of March, 2020 | 30.04.2020 | 31.07.2020 |
| Form 26QB, 26QC and 26QD of April to November, 2020 | 30 days from end of month in which tax is deducted | 31.03.2021 |
| Issue of TDS/TCS Statements | ||
| Form 16 for TDS on Salary during FY 2019-20 | 15.06.2020 | 15.08.2020 |
| Form 16A for TDS on income other than salary for Q4 of FY 2019-20 | 15.06.2020 | 15.08.2020 |
| TCS Certificate for Q4 of FY 2019-20 | 30.05.2020 | 15.08.2020 |
It should be noted that the government has never extended the due date of payment of TDS even under the Ordinance, 2020. Only relaxation is provided in the charge ability of interest.