Extension of Due date of filling of TDS statement Form 24Q and issuing of TDS certificate Form 16 - Order under section 119 of the Income Tax Act, 1961
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Extension of TDS compliance deadlines provides relief to deductors by postponing filing and certificate issuance deadlines. Under the exercise of powers conferred by section 119 of the Income-tax Act, the Central Board of Direct Taxes extends the deadline for filing the TDS statement in Form 24Q for the relevant financial year and separately extends the deadline for issuing the corresponding TDS certificate in Form 16 to redress genuine hardship caused by revision of the statement format and updating of the File Validation Utility.
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 TDS compliance deadlines provides relief to deductors by postponing filing and certificate issuance deadlines.
Under the exercise of powers conferred by section 119 of the Income-tax Act, the Central Board of Direct Taxes extends the deadline for filing the TDS statement in Form 24Q for the relevant financial year and separately extends the deadline for issuing the corresponding TDS certificate in Form 16 to redress genuine hardship caused by revision of the statement format and updating of the File Validation Utility.
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