Extension of Due dates for filing of TDS and TCS return ofQuarter-I for FY 2023-24

CBDT vide Circular No. 9/2023 has provided a relaxation for filing the TDS and TCS Return by extending the due date for filing such returns for the first quarter of Financial Year 2023-24. The original and revised timelines for filing the TDS and TCS returns are captured in the below table:

*Note: No extension has been provided for filing the TDS return for Salary payments i.e., Form 24Q

Lakshay Prakash Jonwal, Direct Tax Associate, SW India