Deadline for TDS return filing for Second Quarter of FY 22-23 extended

CBDT extends the due date for filing of TDS statement in Form 26Q for the second quarter of FY 2022-23. Circular No. 21 of 2022 dated 27th October issued.

Circular No. 21 of 2002 dated 27th October reads as follows:

On consideration of difficulties arising in timely filing of TDS statement in Form 26Q on account of revision of its format and consequent updation required for its filing, the Central Board of Direct Taxes, in exercise of its powers under section 119 of the Income Tax Act, 1961, hereby extends the due date of filing of Form 26Q for the second quarter of financial year 2022-23 from 31st October, 2022 to 30th November, 2022.