In this post, We’ll discuss the extension of the due date for filing of Form 26Q. The Central Board of Direct Taxes (CBDT) has extended the deadline to file Form 26Q for the second quarter of Financial Year 2022–23 from October 31 to November 30, 2022. Let’s look into it in detail:
F,No.275/25/2022-IT(B) Circular No.21/22
Government of India issued 27/10/2022
Ministry of Finance
Department of revenue
Central Board of Direct Taxes
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 of October, 2022 to 30th of November, 2022.