A few new TDS sections were introduced with effect from 01/07/2022. These included TDS on Transfer of Virtual Digital Assets (sec. 194S), TDS on Perquisites of Business or Profession (sec. 194R) among others.
As the Income Tax Department is still in the process of revising the format of Form 26Q to include the above provisions, the due date of filing the Form 26Q for the second quarter of the financial year 22-23 is extended from 31st October 2022 to 30th November 2022.
If the new sections are not applicable to a tax deductor, they can file 26Q without waiting for the new format / FVU.
As soon as the new FVU will be released with all these changes, all the new applicable provisions are expected to be incorporated.