The CBDT vide Circular No. 21/2022 dated October 27, 2022 extends the due date for filing of TDS statement in Form 26Q for the second quarter of the Financial Year 2022-23.
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 the financial year 2022-23 from October 31, 2022 to November 30, 2022.
The Circular can be accessed at: https://incometaxindia.gov.in/communications/circular/circular-21-2022.pdf
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