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        <h1>Deadline for Filing TDS Statement in Form 26Q Extended to November 30, 2022, u/s 119 of Income Tax Act.</h1> The Central Board of Direct Taxes has extended the deadline for filing the TDS statement in Form 26Q for the second quarter of the financial year 2022-23. Due to challenges related to the revision of the form's format and necessary updates for its filing, the deadline has been moved from October 31, 2022, to November 30, 2022. This extension is issued under Section 119 of the Income Tax Act, 1961, to accommodate taxpayers facing difficulties in meeting the original deadline.

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