The Central Board of Direct Taxes on 27th October 2022, extended the due date of filing of Form 26Q for the second quarter of Financial Year 2022-23 from 31st October 2022 to 30th November 2022, considering the difficulties in filing of TDS statement in the revised and updated Form 26Q.
Under section 200(3) of the Income Tax Act, 1961, form 26Q is applicable for the tax deducted at source for all the payments except salary. The sections under this law provide the details of when TDS and the amount limit under which it is not applicable.
All taxpayers are supposed to file the TDS return with form 26Q in a timely manner and regularly. Form 26Q is filed on a quarterly basis.