Extension of time limits for submission of certain TDS/TCS Statements: IT Circular No. 9/2023 under section 119 of the Income-tax Act, 1961
Circular No. 9/2023
F.No.370149/109/2023-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Tax
North Block, New Delhi 28th June, 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 31st July, 2023 under Rule 31A of the Income-tax Rules, 1962 (“the Rules”), may be furnished on or before 30th September, 2023.
(i) 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 31AA of the Rules, may be furnished on or before 30th September, 2023.
(Sourabh Jain)
Under Secretary (TPL)-I
Copy to:
- PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
- PS to Revenue Secretary
- Chairman, CBDT & All Members, CBDT
- All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
- Pr. Chief Controller of Accounts, New Delhi.
- All Joint Secretaries/CsIT, CBDT
- Web Manager, O/o DGIT(Systems) with request to upload on the departmental website of incometaxindia.gov.in.
- Pr.Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
- Secretary General, IRS Association/ Secretary General, ITGOA/ All-India Income Tax SC & ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).
- JCIT, Data-Base Cell for uploading on irsofficersonline.gov.in
(Sourabh Jain)
Under Secretary (TPL)-1
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