TDS deposit due date if it falls on Sunday or Holiday


What is the due date to pay TDS if the actual due date for payment of TDS is a public holiday or Sunday?

Whether the due date of payment of tax including TDS and filing of return of income gets extended automatically to the next working day or not and if yes how the same affects the interest?


Hi Nitin,

If the due date to pay falls on a public holiday or Sunday, the next working day shall be deemed as the due date (Section 10 of the General Clauses Act). In such a scenario, the interest for late payment will not apply.

Bhuvana Anand

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