TDS deadline extension extends payment and Form 26QD filing deadlines, with certificate issuance deadline also deferred. Order under section 119(2) extends due dates for payment of tax deducted at source under section 194M and for furnishing the challan-cum-statement in Form 26QD to 31.12.2019 for the specified prior months, citing deployment of the electronic payment utility on 17.12.2019; the due date for furnishing the certificate of deduction in Form 16D for those deductions is extended to 15.01.2020.
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.
TDS deadline extension extends payment and Form 26QD filing deadlines, with certificate issuance deadline also deferred.
Order under section 119(2) extends due dates for payment of tax deducted at source under section 194M and for furnishing the challan-cum-statement in Form 26QD to 31.12.2019 for the specified prior months, citing deployment of the electronic payment utility on 17.12.2019; the due date for furnishing the certificate of deduction in Form 16D for those deductions is extended to 15.01.2020.
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