Circular No. 9/2023
F.N0.370149/109/2023-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Tax
DATED : 28.06.2023
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 31% July, 2023 under Rule 31A of the Income-tax Rules, 1962 (“the Rules”), may be furnished on or before 30" 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 15" July, 2023 under Rule 31AA of the Rules, may be furnished on or before 30™ September, 2023.
