Extension of due date of TDS payment u/s 194M & issue of Certificate in Form 16D for Sep-Oct 2019

Extension of due date of payment of TDS u/s 194M and issue of Certificate in Form 16D for Sep-Oct 2019

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

Circular no. 31/2019

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 payment 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

Copy to:

1. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
2. PS to Secretary (Revenue)
3. Chairman, CBDT & All Members, Central Board of Direct Taxes
4. All Pr. DOsITI Pr. CCsITI DOsITI CCsIT
5. All Joint Secretaries CsIT, Directors/Deputy Secretaries Under Secretaries of CBDT
6. The C&AO of India (30 copies)
7. The JS and Legal Adviser, Ministry of Law and Justice, New Delhi
8. CIT (M&TP), Official Spokesperson of CBDT
9. O/0 Pr. DGIT (Systems) for uploading on official website
10. JCIT (Database Cell) for uploading on www.irsofficersonline.gov.in

Download Circular Click Here >>

• Goods loaded in two trucks with one e-way bill stating both truck numbers – No evasion
• GOI makes four new Labour Codes  effective from 21st November 2025
• Provident fund dues have first charge over claim of bank under SARFAESI Act – SC
• CBDT notifies the Capital Gains Accounts (Second Amendment) Scheme, 2025
• UP Govt. notifies reduced rate of registration/stamp duty fees on lease agreements