Extended the time limit for submission of TDS (Other than 24Q) and TCS return for 1st Quarter of FY 2023-24 till September 30, 2023.

Circular No. 9/2023

Dated- 28/06/2023

Sub: Order under seetion 119 of the Incoe-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 I19 of the Income-tax Act. 1961 provides relaxation in respct 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 30 September, 2023.

(ii) The statcment of collection of tax for the first quarter of the financial ycar 2023-24, required to be furnished in Form No. 27EQ, on or before 15 July, 2023 under Rule 31AA of the Rules, may be furished on or before 30 September, 2023.