THE DUE DATE FOR FILING ANNUAL TDS/TCS RETURN IS 30th June.

REQUIREMENTS FOR FILING E-TDS/TCS RETURNS

* Quoting of TAN is Mandatory. All Deductors of Income-tax of Central and State Government Departments should ensure that they have a valid Ten Digit TAN and must quote the same in Challans and Returns of TDS/TCS.

* PAN of the deductee must be quoted wherever required in the returns/statements/certificates

* Annual returns should be electronically filed in Form No.24(Salary), Form No.26(other payments like Professional fees, Rent, Contract payments, Commission, Interest on Securities, Interest other than Interest on Securities etc), Form No.27(payments to NRIs) & Form No.27E(TCS)

* The e-return should be accompanied by Form No.27A for TDS and Form No.27B for TCS.

EFFECTIVE 01/04/2005,
ALL DEDUCTORS ARE REQUIRED TO FILE QUARTERLY STATEMENTS!

* Deductors/Collectors shall file Quarterly Statements in Computer Media for TDS/TCS for periods ending 30th June, 30th September, 31st December & 31st March

* Due Dates for Quarterly Statements

For quarter ended	Due Dates
30th June	15th July
30th September	15th October
31st December	15th January
31st March	30th April

* Quarterly Statement Form to be filed

Nature of Payment/Receipt	Form No.
Salary & Perquisites	24Q
Interest on Securities, other Interest, contract payments, Advertisements, Rent, Professional fees, Commission etc.	26Q
Tax collected at source	27EQ

* Quarterly Statements have to be filed with the TIN Facilitation Centres of NSDL

Failure to file Annual returns/ Quarterly statements within the Due dates shall attract penalty of Rs.100/- for each day of default.

Visit
www.incometaxindia.gov.in or http://tin-nsdl.com

For:
* List of TIN facilitation centers
* New Annual Return forms and Quarterly Statement forms
* Detailed procedure for filing e-tds/tcs returns
* To know your TAN or to apply for TAN
* FAQs on TAN/TDS/TCS