Central Board of Direct Taxes (CBDT) has extended the due date of filing of Return of Tax Deducted at Source (TDS) in Form 26Q for the second quarter of Financial Year 2022-23 from 31st October 2022 to 30th November 2022.
This decision has been taken on Account of difficulties faced by Tax Payers in the timely filling of the TDS Form on Account of revision and consequent required for its filing.
Form 26Q is used to file TDS details on payments made other than salary. The form mentions the total amount that is paid during the quarter and the TDS amount that has been deducted. Form 26Q has to be submitted on a quarterly basis.
The Central Board of Direct Taxes (CBDT) has extended the due date for reporting Form 26Q for the second quarter of Financial Year 2022–23 from October 31, 2022, to November 30, 2022, according to a press release published by the Board on Thursday.
CBDT Circular No. 21/2022 in F.No.275/25/2022-IT(B) dated 27.10.2022 issued. The said Circular is available here
