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Amendement in TDS rules effective Nov. 2011

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CBDT has issued Notification 57/2011 on October 24, 2011 amending Rule 31A and Rule 37BA

Effective Date:
The amendment shall come into force on the 1st day of November, 2011

Rule 31A : The rule specifies due date for filing of eTDS statement.

The due dates have been changed for Government Deductors

Due date for Govt. Deductors

Qtr Ending                        Earlier Due Date         Changed Due Date

30th June                              15th July                              31st July

30th September                 15th October                       31st October

31st December                   15th January                        31st January

31st March                           15th May                               15th May

Since effective date of amendment is 1st November ,amended due dates for Govt. Deductors will apply from 3rd Qtr onwards.

Due date for other than Govt Deductors – No Change

Qtr Ending                           Due Date

30th June                              15th July

30th September                 15th October

31st December                   15th January

31st March                           15th May

Particulars of transactions with no deduction

  • Earlier there was requirement to submit details of all payments / credits where no deduction was made in view of certificate of no deduction issued by the income-tax officer
  • Additionally, now details of  payments/ credit where no deduction was made in view of submission of self declaration under section 197A for no deduction of tax under the following sections :
    • Section 193 interest on securities ,
    • Section 194A – interest other than interest on securities,
    • Section 194EE – Payment of NSS deposit,
    •  Section 194 Dividend
    • Self declaration is given by senior citizens in  From 15H and in Form 15G by others
  • The existing data structure for submission of eTDS statement already lists above requirement in Annexure 6

Code B : In case of no deduction on account of declaration under section 197A. Allowed only for section 194, 194A, 194EE and 193

Hence, the provision to submit such details were existing even at present. The amended rule has now made it mandatory to provide such details

Rule 37BA : This rule provides for credit of tax deducted at source.

Sub rule (2) provided for cases where credit for tax was to be given to a person other than deductee.

The amended sub rule has now removed specific mention of cases with the words “where under any provision of the Act”


8 Comments

  1. N Gopala says:

    It is difficult to file quarterly statements within 7 days of last date of depositing TDS. All should be given time upto end of the month after quarterending

  2. sankar says:

    Is there any requirement to show/provide non deduction tds details (zero tds)where sections not mentioned (i.e.94C etc) in TDS returns, incase threshold limit is not crossed

  3. Govind says:

    i agree with Mr. K Ganesh Nayak as i faced same problme.

  4. vanita joshi says:

    Please send me amendment

  5. Arun Kumar CA says:

    It’s good amendment.

    Arun kumar CA

  6. K GANESH NAYAK says:

    Due date for Govt. Deductors extended to 15 days, why not Others? every month due date for payment of tax is 7th, bankers will upload the challan details to NSDL after 7th, in this ground we unable to verify the challan details in NSDL site before 15th of Qtr ends. My req. filing of qtrly e TDS returns extended to 15 days for all deductors.

    • BALJEET KUMAR says:

      Realy date should be extended for all deductors

    • DD says:

      I agreed with the due date extended to other deductors, so it will be sutaible to file etds returns Qtr., Income tax dept. has to take a such decision to avoid inconvinent into etds returns file & make a easy process. It will be helpful to clarify upload challan details to NSDL. Please avoid minor unmatched challan details to NSDL

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