Order under Section 119 of the income tax act ,1961 for extension of time limits for submission of certain TDS/TCS statement .
As per CBDT new circular there is some relaxation on submission of certain TDS /TCS .
First point
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.
Second point
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.
click the link to know more about :-
https://incometaxindia.gov.in/news/circular-9-2023.pdf
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