Order under section 119(2)(a) of the Income-tax Act, 1961 regarding extension of due date for electronic filing of Annual Return for Tax Collection at Source and Quarterly Returns of Tax Deduction at Source and Tax Collection at Source
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Extension of electronic filing due dates for TCS and TDS returns; electronic submission deadlines moved to a later statutory date. An administrative direction under section 119(2)(a) extends the due date for electronic filing of the annual TCS return for financial year 2004-05 to 31 July 2005, and likewise extends the due date for electronic filing of quarterly TDS and TCS statements for the first quarter of 2005-06 to 31 July 2005. The due dates for filing these returns and statements in paper format remain unchanged under the relevant provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of electronic filing due dates for TCS and TDS returns; electronic submission deadlines moved to a later statutory date.
An administrative direction under section 119(2)(a) extends the due date for electronic filing of the annual TCS return for financial year 2004-05 to 31 July 2005, and likewise extends the due date for electronic filing of quarterly TDS and TCS statements for the first quarter of 2005-06 to 31 July 2005. The due dates for filing these returns and statements in paper format remain unchanged under the relevant provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
