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Latest changes in TDS provisions

May 3, 2016

In order to bring uniformity and to give Deductors sufficient time for filing TDS/TCS statements CBDT in its notification has amended TDS Provisions w.e.f 1st June 2016.

Here are the changes notified:

1. Due date for filing TDS statements (Form24Q/26Q/27Q)has been made uniform across Government and Non-Government Deductors, following are the amended due dates:


Sl. No            Date of ending of quarter of financial year Due Date
1 30th June 31st July of the financial year
2 30th September 31st October of the financial year
3 31st December 31st January of the financial year
4 31st March 31st May of the financial year immediately following the financial year in which the deduction is made


2. TDS challan Payment on Sale of Immovable Property (194-IA) can now be paid within 30 Days from the end of the month in which the transaction is made. Currently the time limit is only 7 days.

3. Time limit for filing statement in Form24G has been changed as follows: 

a. Statement for the month of March: On or before 30th April

b. In any other case: 15 days from the end of the relevant month

4. A new Form 12BB is introduced, for furnishing evidence of claims by Employees to the Employer for computing TDS u/s 192. (For detailed format please click on the Notification link provided below)

5. In Form 24Q, while reporting Annexure-II (Salary Income Details), provision for quoting Name and PAN of the Land Lord is made for employees claiming House Rent Allowances in excess of Rupees One Lakh.

Also provision to quote Name and PAN of the Lender is given, in case employee claims Deduction of Interest paid on Housing Loan.

Please note: The due date for filing TDS Returns pertaining to Quarter-4 of FY 2015-16 still remains 15th May 2016. All Deductors are required file their FY 2015-16 Q4 TDS Statements before May 15 2016.

Notification Link: CBDT NOTIFICATION

Related topics: FVU 5.0Procedure for TDS / TCS return filing



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59 Responses to “Latest changes in TDS provisions”

  1. CA Mayur Sompura

    Thanks for inforatiom, Whether same will apply to file return 27EQ ? I request herewith Please include facility of facility of 15CA and 15CB for payment made in foreign currency. Please also include facility of form no. 15H and 15G for TDS not required on Interest and Dividend. I am really happy with Relyon and so expect some more.

    • Mahesh

      Dear Mr CA Mayur Sompura,

      Thank you very much for your appreciation. The amendments doesn’t indicate any changes in TCS, so provisions for Form27EQ will remain the same. Facility to manage and e-File Form15G and 15H will be available soon in SaralTDS, you can expect the same by this month end.
      We are also considering Form15CA / CB related automation, will keep you posted on further conclusion.

      With Regards,
      Mahesh B
      Relyon Softech Ltd

      • Mayurkumar Sompura

        Thank You Very much Maheshbhai, Appreciate your good response

  2. Praveen H.S

    Thank you so much for the regualar Updates.

    • Mahesh

      Dear Mr Premdas,

      Due date for filing TDS Statements of Quarter ending March 2016 is 15th May 2016.

  3. gopal v

    Very good . I was looking for time ,particularly 2nd and 3rd quarter. Thanks for providing the information quickly.


    Thank you for the information also thanks to Govt

  5. sp.chandran

    pl confirm whether can we fuv file with nsdl agents for fourth quarter for ye 31.3.2016 on or before 15/5/16 like we do for other quarter(I,II,III)

    • Mahesh

      Dear Mr Chandran,

      The FVU for Quarter-4 of FY2015-16 TDS statements has to be filed on or before 15th May 2016

  6. G.Sundaram

    very good information filing the e tds

    Thanks and Regards

    Finance – Manager
    Scalene Cybernetics Limited

  7. shobha

    Very good decision from the Government. It was too short a period for filing returns for a huge company with lot of transactions.


    Quoting PAN No. of the Land Lord is mandatory above one lakh on HRA, Rs. 1 lakh is monthly rent or annual rent.
    Please explain the same.

    • Mahesh

      Dear Ms Susheela,

      The rent paid for the ‘whole year’ exceeds Rs. One Lakh, the PAN of land lord has to be quoted.

  9. seema thakare

    Thanks for information provide to us ……

  10. vinod kumar

    Now is very enough time for filling of TDS Return, Thanks.

  11. Channa Keshava. S. L.

    Thank you for information and up dates. Hope Govt. is caring for both deductors and deductees. Especially in Place like Bengaluru the time given was so short except for last quarter of the Financial year ending.

    Pl. send the details of TDS return filing Centres like, Karvy… if possible which will help all, as I know the, number of offices are very less in number.


    It is required the TDS portal for directly upload to the TDS-e-returns

  13. SUDHA

    Thank you very much for Extend of Due date for TDS Return Filings.


    Thank you very much , we need direct etds portal to upload from our office,like Income tax return

  15. kanti jain

    What about amendments in TCS provision & its due dates

  16. DG Patil

    Dear Sir / Madam,
    Thank you for information and up dates for TDS

  17. Advocate Omkar Singh

    Regarding this amendment, provide the valuable information, Hearty Thanks

  18. krishna kumarV.V

    thank you.

    good information and update.




  20. Pravin Darji

    Thank you for updates
    In online correction add challan Manu option is there but pan correction is available or not please confirm

  21. Ramesh Sehgal

    Please make change in income tax software for assessed having two self occupied houses

  22. Ramesh Sehgal

    Please change income tax software for assessed having two self occupied houses


      Under tax laws, assessee can have only 1 self occupied house, other is deemed to be let out.

  23. Sunil Shivarama Reddy


    Thanks a lot for the information to you as well as government for proving additional time limit.


    We want to purchase the software for uploading the e-TDS returns to reduce the time to go to the agents like karvy etc. So kindly send us the cost of the software for filing eTDS returns.
    Waiting for your quick responce.
    Kashinath Devashetti
    Vassantram Metha and Company Pvt Ltd
    Vasco Da Gama,
    Mobile No:7507060912


    Your information very important to us.

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