CBDT extends due-date for TDS & certificate u/s 194M for Sept. & Oct. 2019 : Circular No 31/2019

By | December 20, 2019
(Last Updated On: December 20, 2019)

The CBDT has extended due date for payment of tax deducted at source and furnishing of challan-cum-statement in Form 26QD under section 194M for September 2019 and October 2019 till 31-12-2019. Consequently, the due date for furnishing certificate in Form 16D has also been extended till 15-01-2020.

Circular No 31/2019

F. No. 370142/18/2019-TPL
Government of India
Ministry of Finance
Department of Revenue
Tax Policy Division
Central Board of Direct Taxes

147B-II, North Block, New Delhi
Dated 19’h December, 2019

Subject: Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date
of pavment of tax deducted at source under 194M of the Act -reg.

Considering the fact that the utility for payment of tax deducted at source under section 194M of
the Income-tax Act, 1961 (the Act) was deployed on 17.12.2019, the Central Board of Direct
Taxes, in exercise of the powers conferred under 119 of the Act, hereby extends the due date for
payment of tax deducted at source under section 194M during the month of September, 2019 and
October, 2019 and the due date for furnishing the challan-cum-statement in Form 26QD for the
same, from 31.10.2019 and 30.11.2019 respectively to 31.12.2019. Consequently, the due date
of furnishing of the certificate of deduction of tax in Form 16D has also been extended for the
tax deducted during the month of September, 2019 and October, 2019 to 15.01.2020.

(Ankit Jain)
Dy. Commissioner of Income Tax (OSD)
TPL Division

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