67a[Quarterly statement of deduction of tax under sub-section (3) of section 200

31A. Every person, being a person responsible for deducting tax under Chapter XVII-B shall, in accordance with the provisions of sub-section (3) of section 200, deliver or cause to be delivered to the prescribed income-tax authority or to the person authorized by such authority, quarterly statement—

    (i)   in Form No. 24Q in respect of deduction of tax at source under sub-sections (1) and (1A) of section 192; and

  (ii)   in Form No. 26Q in respect of other cases of deduction of tax at source,

on or before the 15th July, the 15th October, the 15th January in respect of the first three quarters of the financial year and on or before the 30th April following the last quarter of the financial year.]