The CBDT has extended the last date for submitting the TDS Return/ Statement in Revised/ Updated Form 26Q, relating to non-salary deductions of tax at source, for the second quarter (Q2) of Financial Year (FY) 2022–23 (July-September 2022) from October 31, 2022 to November 30, 2022.
Please be advised that the only due date that has been changed for the second quarter of 2022 is the due date for filing the TDS Return in Form 26Q, and there has been no change to the due date for filing all other TDS Returns or Statements (Form 24Q/ 27Q).
CBDT Income Tax Circular 21/2022 dt. 27/10/2022: Order u/s 119 to extend due date for filing of TDS Return/ Statement in Form 26Q for the second quarter of 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 financial year 2022-23 from 31/10/2022 to 30/11/2022.
CBDT Press Release dt. 27/10/2022: Extension of due date for filing of TDS Return/ Statement in Form 26Q for the second quarter of Financial Year 2022-23
Considering the difficulties in filing of TDS statement in the revised and updated Form 26Q, the Central Board of Direct Taxes (CBDT) has extended the due date of filing of Form 26Q for the second quarter of Financial Year 2022-23 from 31/10/2022 to 30/11/2022.
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Revised Due Dates for Quarterly TDS/ TCS Returns, as notified by CBDT
THANKS FOR UPDATES.
Thanks for updates.
What was the difficulty and how the government requires a month to solve this?
This could be due to implementation of new section 194R (TDS on perks), which is not available in Form 26Q.
We deposited TDS through net banking for sep-22 and downloaded challan from Income tax site. now BSR Code has changed. When I file return for Q2 its showing sep-22 challan are unmatched. What could be the reason and resolution?