TIME LIMIT FOR ISSUE OF TDS CERTIFICATE

   
 

S No.
Nature of Income Duration of Issuing Certificate
1


Where the income/ payment referred to in Section 193, 194A, 194C, 194D, 194E, 194G, 194H, 194I, 194J, 195, 196A(2), 196B, 196C and 196D is credited by a person to the account of the payee as on the date upto which the account of such person are made.

One week from the expiry of 2 months from the month in which income is so credited.
2


Where the tax is deducted Section 192(1A) or payment of tax is made by the employer on behalf of the employee under Section 192(1A) or in case of Insurance commission referred to in Section 194D.

One month from the close of the financial year in which the deduction was made.
3

In any other case.


One month from the end of the month during which the credit has been given or the sums have been paid or, as the case may be, a cheque or warrant for payment of any dividend has been issued to a shareholder.