Rule 218 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 218 sets the deadlines for paying tax deducted or collected at source to the Central Government, and the mode of payment. The general dates are the seventh day after the end of the month, with 30 April for March. A group of deductions on rent, immovable property, contract work and professional fees, commission and virtual digital assets goes by a thirty-day rule with a challan-cum-statement, and since 1 October 2026 that group has a fifth member: tax deducted under section 393(2) by a resident individual or Hindu undivided family on consideration for transfer of immovable property.
This article is written as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked before you act.
Non-Government deductors and collectors pay on or before seven days from the end of the month of deduction, except that tax for March is paid by 30 April (sub-rule (2)). For the items in sub-rule (3), payment is within thirty days from the end of the month in which the deduction is made, accompanied by a challan-cum-statement in Form 141. Notification 121/2026 (G.S.R. 830(E), 22 September 2026), in force from 1 October 2026, extended sub-rule (3) to section 393(2) deductions and added clause (e).
For month-end payment schedules across many deductions, our TDS compliance team can set up the calendar for you.
What changed after March 2026
The Income-tax (Fifth Amendment) Rules, 2026 (G.S.R. 830(E), 22 September 2026) are made under section 533 read with sections 395(4)(a) and 397(3)(a) and (b), and came into force on 1 October 2026. Its rule 2(b) amends rule 218(3).
| Provision | As notified in March 2026 | After the amendment |
|---|---|---|
| Rule 218(3), opening words | "where any sum is deducted under section 393(1) in respect of following nature of income or sum" | "where any sum is deducted under section 393(1) and (2) in respect of ..." |
| Rule 218(3)(d) | Ends: "(section 393(1) );" | The word "or" is inserted after it |
| Rule 218(3)(e) | Not there | New: any consideration for transfer of any immovable property (a sum of the nature in section 393(2), serial number 17), where the consideration is paid or credited by a resident individual or Hindu undivided family |
The general dates
| Who pays | Case | Due date |
|---|---|---|
| An office of the Government (sub-rule (1)) | Tax paid without an income-tax challan | The same day |
| An office of the Government (sub-rule (1)) | Tax paid with an income-tax challan | On or before seven days from the end of the month in which the deduction or collection is made, or income-tax is due under section 392(2)(a) |
| Any other deductor or collector (sub-rule (2)) | Income or amount credited, paid, debited or received in March | On or before 30th April |
| Any other deductor or collector (sub-rule (2)) | Any other case | On or before seven days from the end of the month of deduction or collection, or in which income-tax is due under section 392(2)(a) |
Sub-rule (3): the thirty-day group
Irrespective of sub-rules (1) and (2), where tax is deducted for one of the following, payment to the credit of the Central Government is made within thirty days from the end of the month of deduction, accompanied by a challan-cum-statement in Form 141:
- (a) income by way of rent (section 393(1), serial number (2)(i));
- (b) consideration for transfer of immovable property other than agricultural land (section 393(1), serial number (3)(i));
- (c) a sum for carrying out any work (including supply of labour) under a contract, fees for professional services, or commission (other than insurance commission under section 393(1), serial number (1)(i)) or brokerage (section 393(1), serial number (6)(ii));
- (d) consideration for transfer of a virtual digital asset (section 393(1), serial number (8)(vi)); and
- (e) from 1 October 2026, consideration for transfer of immovable property of the nature in section 393(2), serial number 17, paid or credited by a resident individual or Hindu undivided family.
Form 141 itself was also amended by the same notification, with a new Schedule E for tax deducted on transfer of immovable property under section 393(2), serial number 17; that Form is dealt with in our article on rule 219.
If you deduct tax on property or contract payments and want the right date on each, our TDS compliance team can set up the schedule.
Sub-rule (4): quarterly payment in special cases
Irrespective of sub-rule (2), the Assessing Officer may, in special cases and with the prior approval of the Joint Commissioner of Income-tax, permit quarterly payment of tax deducted under section 392(1) or 393(1) :
| Quarter ended | Date for quarterly payment |
|---|---|
| 30th June | 7th July |
| 30th September | 7th October |
| 31st December | 7th January |
| 31st March | 30th April |
Sub-rules (5) to (8): Government offices paying without a challan
Where an office of the Government pays without a challan, the Pay and Accounts Officer, the District Treasury Officer, the Cheque Drawing and Disbursing Officer or other person to whom the deductor reports the tax submits a statement in Form 137 to the Director General of Income-tax (Systems) or a person authorised by him. The statement is furnished by 30th April if it relates to March, and in any other case on or before fifteen days from the end of the relevant month. That person intimates the Book Identification Number to each deductor or collector concerned, obtains an Account Office Identification Number (AIN) for filing Form 137, and files Form 136 to obtain the AIN.
Sub-rules (9) to (11): the mode
Where tax is deposited with an income-tax challan, it is remitted into any branch of the Reserve Bank of India, the State Bank of India or an authorised bank. Where it is deposited by persons referred to in rule 333, or with a challan-cum-statement under sub-rule (3), it must be remitted electronically. The Director General of Income-tax (Systems) specifies the procedure, formats and standards for electronic remittance and is responsible for its day-to-day administration.
An example
Cedar Buildcon Private Limited deducts tax from a contractor's bill in July. The sum is of the nature in sub-rule (3)(c), so the payment, with a challan-cum-statement in Form 141, is due within thirty days from the end of July. Separately, Priya Menon, a resident individual, deducts tax under section 393(2), serial number 17, on consideration paid for immovable property in the same month; from 1 October 2026 clause (e) puts that deduction on the same thirty-day footing.
The section of the Act behind the rule
The heading ties rule 218 to section 392(2)(a), and the rule works through the TDS and TCS provisions of Chapter XIX-B. See our articles on section 392, TDS on salary and on section 393(2), TDS on payments to non-residents.
Need help with TDS payment dates?
A missed date generates interest and notices that are tedious to correct. Our TDS return filing team can build a month-wise payment and statement calendar for your deductions.
Key takeaways
- General rule: seven days from the end of the month; 30 April for March; the same day for Government offices paying without a challan.
- Sub-rule (3) items go by thirty days with Form 141, and now include section 393(2) immovable property deductions by a resident individual or HUF.
- G.S.R. 830(E) was in force from 1 October 2026.
- Quarterly payment is possible only with the Assessing Officer's permission and Joint Commissioner's approval.
Read next
- Rule 215: TDS and TCS certificates
- Rule 219: TDS and TCS quarterly statements
- Rule 216: TAN application
- Section 392: TDS on salary
- Section 393(2): TDS on payments to non-residents
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.