Earlier Rule 31A was amended vide N/N 30/2012 dated 29-04-2016 w.e.f. 01-06-2016 for TDS return for June to be filed by 31st May, for Sep by 31st October, for December by 31st January, for March by 31st May.
Further Rule 30 was amended to extend the time period of TDS deposit on transaction of immovable property exceeding Rs 50 lacs from 7 days from the end of month to 30 days from end of month
Now Rule 31A further amended vide Notification 39/2016 dated 31-05-2016 to provide that for the purpose of TDS on Immovable property Statement cum Challan 26QB to be filed with in 30 days from the end of month in which TDS deducted. Hence period extended from 7 days from the end of month to 30 days from the end of month.