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Clarifications Regarding Extension of Time Limits for Submission of certain TDS / TCS Statements

Circular No. 9 of 2023

Circular Date: 28th June 2023

Applicable Period: 1st Quarter of FY 23-24 (1st April 2023 – 30th June 2023)

Relevant Act / Rule: Income Tax Rules, 1962

Relevant Section / Rule: Rule 31A and 31AA

  1. Due Date to furnish Statement of Deduction of Tax at Source (TDS) in Form 26Q and Form 27Q for the Quarter ending on 30th June 2023 has been extended from 31st July 2023 to 30th September 2023.
  2. Due Date to furnish Statement of Tax Collection at Source (TCS) in Form 27EQ for the Quarter ending on 30th June 2023 has been extended from 15th July 2023 to 30th September 2023.

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