Under the provisions of section 200(3) of the Income Tax Act, 1961 read with Rule 31A, which reads as follows:
Every person responsible for deduction of tax under Chapter XVII-B, shall, in
accordance
with the provisions of sub-section (3) of section 200, deliver, or
cause to be delivered, the following quarterly
statements to the
Director General of Income-tax (
Systems) or the person authorised by the Director General of Income-tax (Systems), namely:
a. Statement of deduction of tax under section 192 in Form No. 24Q;
b. Statement of deduction of tax under sections 193 to 196D in-
- Form No. 27Q in respect of the deductee who is a
non-resident not being a company or a foreign company or resident but
not ordinarily resident; and
- Form No. 26Q in respect of all other deductees.
It is, therefore, advised to file the applicable TDS Statements at the earliest to comply with the above provisions.