The Central Board of Direct Taxes (CBDT) on October 27, 2022, orders under section 119 Of the Income-Tax Act, 1961.
On consideration of difficulties arising in the timely filing of the Tax Deducted at Source (TDS) statement in Form 26Q on account of the revision of its format and consequent updation required for its filing.
The Central Board of Direct Taxes, in the exercise of its powers under section 119 of the Income Tax Act, 1961, hereby extends the due date of filing Form 26Q for the second quarter of the financial year 2022-23 from October 31, 2022, to November 30, 2022.
[Notification No. 21/2022]
