The Central Board of Direct Taxes (CBDT) on March 07, 2024, issued a notification regarding the extension to the due date for filing Form No. 26QE which was required to be filed during the period July 01, 2022, to February 28, 2023 (pertaining to F.Y. 2022-23)
The following has been stated namely: -
•It has decided to, ex-post facto, extend the due date of filing of Form No. 26QE for specified persons who deducted tax under section 1945 but failed to file Form No. 26QE.
•The due date is hereby extended to May 30, 2024, in those cases where the tax was deducted by specified persons under section 1945 of the Act during the period from July 01, 2022, to February 28, 2023
• It states that the fee levied under section 234E and/or interest charged under section 201(1A)(ii) of the Act in such cases for the period up to May 30, 2024, shall be waived.
• It further clarified that the above extension is a one-time exception in view of the circumstance
[Circular No. 04/2024]
