After considering the difficulties while filing the TDS statement in Form 26Q, the Central Board of Direct Taxes (CBDT) has decided, 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 the financial year 2022-23 from 31st October 2022 to 30th November 2022.
Here is the copy displayed for reference purpose-
Order under Section 119 of 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 31stof October, 2022 to 30th of November, 2022.
Additional Information
What is Form 26Q?
Form 26Q is a form in which TDS details are filed on payments made other than salary. It states the total amount that is paid during the quarter and the TDS amount deducted. Form 26Q is a form that is filed on quarterly basis. The ones responsible for filing the Form 26Q are the payers or deductors who shall file the form to the government along with the tax collected.
Due Date for 26Q
| Quarter | Due Date |
| April to June | 31st July |
| July to September | 31st October |
| October to December | 31st January |
| January to March | 31st May |
However, due to many difficulties being faced by taxpayers, the due date of filing 26Q which is usually 31st October has now been extended to 30th November 2022.
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