TDS Payment Due Date for Government Offices – March 2025

As per Income Tax rules, different timelines apply for depositing Tax Deducted at Source (TDS) by Government deductors and non-Government deductors. This article focuses on the due date for Government offices for TDS deducted in March 2025.

🧾 What is TDS and Who is a Government Deductor?

TDS (Tax Deducted at Source) is a mechanism under the Income Tax Act, 1961 where tax is deducted by the payer while making specific payments such as salary, professional fees, interest, rent, etc.

Government deductors include:

• Ministries and departments of the Central/State Government

• Local authorities

• Government-controlled organizations or undertakings

🗓️ Due Date for Deposit of TDS for March 2025

1. Without Income Tax Challan (Book Entry)
   If the tax is paid without the production of a challan, i.e., through a book entry system, the due date is:

   Same Day of deduction

   ✅ For TDS deducted on any date in March 2025, payment should be made on the same day by book adjustment.

2. With Challan (Physical or Online Payment)
   If the Government office pays via challan (e.g., through online banking or physical payment), the due date is:

   07th April 2025

   ✅ This due date is applicable only to Government deductors using Challan 281 for depositing the tax deducted in March 2025.

📤 Modes of TDS Payment by Government Offices

• Without Challan (Book Adjustment):

  • Paid directly to the Central Government through accounting entries.

  • Must be reported using Form 24G by the Pay and Accounts Officer (PAO)/Drawing and Disbursing Officer (DDO).

• With Challan (ITNS 281):

  • Paid via net banking, cheque, or NEFT/RTGS through banks.

  • Payment to be made on or before 07th April 2025.

📌 Important Compliance Notes:

• Delays in deposit may result in interest under Section 201(1A) and possible penalties.

• Accurate reporting through Form 24Q/26Q/27Q and timely submission of Form 24G is crucial.

• Form 24G is to be filed by the Accounts Officer (AO) in case of book entry payments.

⚠️ Consequences of Late Payment

TypeInterest/PenaltyLate deposit1.5% per month under Section 201(1A)Late Form 24G filing₹100/day up to the maximum of TDS amountFailure to depositMay lead to disallowance of expense and penalty

📌 Summary

• Applicable To: Government Offices (Deductors)

• For TDS Deducted in: March 2025

• Due Date with Challan: 07th April 2025

• Due Date without Challan (Book Entry): Same day of deduction

• Compliance Required: Timely deposit and accurate reporting via relevant forms

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