Extension of time limits for submission of certain TDS/TCS Statements i.e. Form No. 26Q, 27Q and 27EQ - Date extended for the First Quarter of the FY 2023-24 to 30th September 2023 - CBDT issued an Order u/s 119 - Income Tax - 09/2023

Circular No. 09/2023 F. No. 370149/109/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Tax North Block, New Delhi 28th June, 2023 Sub: Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements Reg. The Central Board of Direct Taxes, in exercise of its powers under section 119 of the Income-tax Act, 1961 provides relaxation in respect of the following compliances, namely :- (i) The statement of deduction of tax for the first quarter of the financial year 2023-24, required to be furnished in Form No. 26Q or Form No. 27Q , on or before 31 st July, 2023 under Rule 31A of the Income-tax Rules, 1962 ( the Rules ), may be furnished on or before 30th September, 2023. (ii) The statement of collection of tax for the first quarter of the financial year 2023-24, required to be furnished in Form No. 27EQ, on or before 15 th July, 2023 under Rule 31AA of the Rules, may be furnished on or before 30 th September, 2023. (Sourabh Jain) Under Secretary (TPL)-I