CBDT extended due date for filing TDS returns in Form 26Q and 27Q for first quarter of FY 2023-24 from 31.07.2023 to 30.09.2023 and TCS return in Form 27EQ from 15.07.2023 to 30.09.2023.

"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 31st July, 2023 under Rule 31A of the Income-tax Rules, 1962 (“the Rules”), may be furnished on or before 30th 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 15th July, 2023 under Rule 31AA of the Rules, may be furnished on or before 30th September, 2023."

Circular No. 9 /2023 dated 28.06.2023

 

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