The following are the compliances to be adhered by the deductor and the due dates for the same:
| Payment of TDS | Issue of Certificate |
| The deductor is liable to pay the amount deducted from the supplier to the Government within 10 days of the subsequent month | The deductor is liable to pay the amount deducted from the supplier to the Government within 10 days of the subsequent month |
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS,INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 43)