CBDT Extends Due Date for Filing of TDS Return in Form 26Q for Quarter 2 of FY 2022-23

CBDT vide Circular No. 21/2022 dated 27.10.2022 has extended the due date for furnishing of TDS statements or TDS return in Form No. 26Q from 31.10.2022 to 30.11.2022.

In an Order issued under section 119, the Board has stated that due to the difficulties arising timely filing of TDS statement in Form No. 26Q on account of the revision of its format and consequent updation required for its filing, the due date for filing of Form No. 26Q for the second quarter of FY 2022-23 is extended from 31.10.2022 to 30.11.2022.

Extension of Due Date for TDS Statements for Q2 of FY 2022-23

According to section 200(3), every deductor is required to furnish a statement of tax deduction and deposit of TDS in the prescribed form and within the prescribed time limit after paying the tax deducted to the credit of the Central Government within the prescribed time as detailed above.

As per Rule 31A of Income Tax Rules, 1962, the TDS statement is required to be filed electronically with the Income Tax department.

Rule 31A(1)(b)(ii) and 31A(2) prescribe filing of quarterly TDS statements u/s 200(3) in Form No. 26Q within the following time limits-

Date of ending of quarter of financial year	Due date of filing of TDS statements
30th June	31st July of the financial year
30th September	31st October of the financial year
31st December	31st January of the financial year
31st March	31st May of the following financial year

Therefore, the time limit to furnish the quarterly TDS statement for the 2nd quarter of the FY 2022-23 that ended on September 2022 is 31st October 2022.

This due date for filing TDS statements for the 2nd quarter of FY 2022-23 has now been extended to 30.11.2022.

It should be noted that only the due date for filing TDS statements in Form No. 26Q has been extended and not for TDS statements required to be submitted in other Forms viz., Form No. 24Q and Form No. 27Q.

Form No. 26Q is applicable for reporting information of tax deducted at source from resident deductees other than salary. For salary deduction, TDS statement in Form No. 24Q is furnished whereas for non-resident deductees TDS statement in Form No. 27Q is required to be furnished.

Read the full text of CBDT Circular 21/2022 dated 27.10.2022 on Extension of Due Date for Filing of TDS Return in Form 26Q for Quarter 2 of FY 2022-23

Circular No. 21/2022 

F.No.275125/2022-IT(B) 

Government of India

Ministry ofFinance

Department of Revenue

Central Board of Direct Taxes

*********

North Block, New Delhi 

27th October, 2022

ORDER UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961 

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 31st of October, 2022 to 30th of November, 2022.

(Kalpana Singh) 

Add!. CIT (OSD){IT-Budget) 

Tele: 23095461 

Download CBDT Circular 21/2022 dated 27.10.2022 on Extension of Due Date for Filing of TDS Return in Form 26Q for Quarter 2 of FY 2022-23 in PDF format