Circular No. 9 /2023

F.N0.370149/109/2023-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Tax

Sub: Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements — Reg.

The Central Board of Direct Taxes, in exercise of its powers under section 119 of the Income-tax Act, 1961 provides relaxation in respect of the following compliances, namely —

(i) The statement of deduction of tax for the first quarter of the financial year 2023-24, required to be furnished in Form No. 26Q or Form No. 27Q, on or before 31% July, 2023 under Rule 31A of the Income-tax Rules, 1962 (“the Rules”), may be furnished
on or before 30″ September, 2023.
(i) The statement of collection of tax for the first quarter of the financial year 2023-24, required to be furnished in Form No. 27EQ, on or before 15″ July, 2023 under Rule 31AA of the Rules, may be furnished on or before 30™ September, 2023.

(Sourabh Jain)
Under Secretary (TPL)-I

Copy to:
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)

2. PSto Revenue Secretary

3. Chairman, CBDT & All Members, CBDT

4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.

5. Pr. Chief Controller of Accounts, New Delhi.

6. All Joint Secretaries/CsIT, CBDT

7. Web Manager, O/o DGIT(Systems) with request to upload on the departmental website of incometaxindia.gov.in.

8. Pr.Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.

9. Secretary General, IRS Association/ Secretary General, ITGOA/ All-India Income Tax SC & ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).

10. JCIT, Data-Base Cell for uploading on irsofficersonline.gov.in

(Sourabh J: ain)\
Under Secretary (TPL)-1