CBDT Circular No. 9/2023-Income Tax dated 28-06-2023 F.No.370149/109/2023-TPL[View Source Documents]
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 31st 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 15th July, 2023 under Rule 3 IAA of the Rules, may be furnished on or before 30th September, 2023.
CBDT Circular No. 9/2023-Income Tax dated 28-06-2023 [View Source Documents]
