Ref: CBDT Circular No. 9 dated 28/06/2023
CBDT has extended the dates of filing for the TDS Return (Forms 26Q & 27Q only) and TCS Return (Form 27EQ) as per details below:
(i) The TDS Return for the first quarter of the FY:2023-24 required to be furnished in Form No. 26Q or Form No. 27Q, on or before 31st July 2023, may now be furnished on or before 30th September 2023.
(ii) The TCS Return for the first quarter of the FY:2023-24, required to be furnished in Form No. 27EQ, on or before 15th July 2023, may now be furnished on or before 30th September 2023.
PLEASE NOTE – THIS CHANGE DOES NOT APPLY FOR FORM 24Q, FY:23:24 (Q1). THE LAST DATE WAS 31ST JULY 2023.