Every person (including Central Government and State Governments) who has obtained a Tax Deduction or Collection Account Number (TAN) will be required to electronically furnish a quarterly statement of compliance with TDS provisions in Form No. 24C as per following time limits:
| Quarter ending on | Due date |
| 30th June | 15th July |
| 30th September | 15th October |
| 31st December | 15th January |
| 31st March | 15th June |
It is mandatory for all TAN holders to furnish this statement irrespective of whether any payment liable to TDS has been made or not. This will apply from the quarter ending on 30th June 2009.
