Section 119 of the Income-Tax Act, 1961 - Extension of last date of filing of Tds/Tcs Statements for second quarter of financial year 2014-15 For deductors/collectors In states of Andhra Pradesh, Jammu & Kashmir, Odisha and Telangana. - Income Tax - F.No.385/10/2014-IT(B)

ORDER DATED 17-10-2014 The due dates for filing of the TDS/TCS Statements are prescribed under sub-section (3) of section 200 of the Income-tax Act, 1961 (hereafter the Act) read with sub-rule (2) of rule 31A of the Income-tax Rules, 1962 (hereafter the Rules), and proviso to sub-section (3) of section 206C read with sub-rule (2) of rule 31AA of the Rules. 2. Considering the recent natural calamities in the States of Andhra Pradesh, Jammu Kashmir, Odisha Telangana, the Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Act hereby extends the due date for filing the TDS/TCS Statements for the 2nd Quarter of Financial year 2014-15 by the deductors/collectors in the States of Andhra Pradesh, Jammu Kashmir, Odisha Telangana as under: (i) from 31st October, 2014 to 7th November, 2014 in case of Government deductors/collectors that are mapped to a valid Accounts Officers Identification Number (AIN); (ii) from 15th October, 2014 to 31st October, 2014 in case of all other deductors/collectors. [F.NO.385/10/2014-IT(B)]