TDS deadline extensions for Odisha deductors provide procedural relief for deposit, filing and certificate issuance after cyclone disruption. Exercise of administrative power under section 119 grants deductors in Odisha time-limited procedural relief due to cyclone-related disruption: extensions for depositing TDS for April 2019, filing the quarterly TDS statement for the last quarter of 2018-19, and issuance of TDS certificates in Form 16 and Form 16A, each replacing the original deposit, filing, or issuance deadline for deductors in the State of Odisha.
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Provisions expressly mentioned in the judgment/order text.
TDS deadline extensions for Odisha deductors provide procedural relief for deposit, filing and certificate issuance after cyclone disruption.
Exercise of administrative power under section 119 grants deductors in Odisha time-limited procedural relief due to cyclone-related disruption: extensions for depositing TDS for April 2019, filing the quarterly TDS statement for the last quarter of 2018-19, and issuance of TDS certificates in Form 16 and Form 16A, each replacing the original deposit, filing, or issuance deadline for deductors in the State of Odisha.
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