CA Final · Direct Tax Laws & International Taxation · Deduction, Collection and Recovery of Tax
Kapoor Industries deducted tax at source during the quarter ended 31 December 2026 and must file its quarterly statement under Rule 219 of the Income-tax Rules, 2026. By what date is the statement for that quarter due?
The due date is 31st January of the financial year. Under Rule 219(4), the quarter ending 31st December has this due date, whereas 31st May applies only to the March quarter and 31st October to the September quarter.
- A31st JanuaryCorrect
- B31st October
- C31st May of the following financial year
- D30th January
Explanation
Rule 219(4) Table Sl. No. 3 gives 31st January of the financial year as the due date for the quarter ending 31st December. 31st May applies only to the quarter ending 31st March, so that option confuses the quarters. 31st October belongs to the September quarter.
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