Circular No. 9 /2023
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.
Under Secretary (TPL)-I
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