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https://help.tallysolutions.com/docs/te9rel49/TCS/Payment_of_TCS_to_the_Government.htm

Payment of TCS to the Government

 

The tax collected is to be paid to the Central Government within one week of the last day of the month in which the tax was collected. This payment is made in any branch of Reserve Bank of India (RBI), State Bank of India (SBI), or any other authorized bank. The payment is made accompanied by income tax challan 281. If the tax is collected on behalf of the Government, then the amount can be paid without the income tax challan.