TDS/TCS Statements Furnishing Due Date extended for Second Quarter of FY 2014-15 in the States of Andhra Pradesh, Jammu & Kashmir, Odisha & Telangana

F.No.385/10/2014-IT(B)
GOVERNMENT  OF INDIA
MINISTRY OF FINANCE
DEPARTMENT  OF REVENUE
CENTRAL BOARD OF DIRECT TAXES

North Block, New Delhi

17'" October, 2014

ORDER UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961

The due dates for filing of the TDS/TCS Statements are prescribed under sub-section (3) of section 200 of the Income-tax Act, 1961 (hereafter the Act) read with sub-rule (2) of Rule 31A of the Income-tax Rules, 1962 (hereafter the Rules), and proviso to sub-section (3) of section 206C read with sub-rule (2) of Rule 31AA of the Rules.

2. Considering the recent natural calamities in the States of Andhra Pradesh, Jammu & Kashmir, Odisha& Telangana, the Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Act hereby extends the due date tor tiling the TDS/TCS Statements for the 2 ^nd Quar1er of Financial year 2014-15 by the deductors/collectors in the States of Andhra  Pradesh, Jammu & Kashmir, Odisha& Telangana as under:

(i) from 31 ^st October, 2014 to 7 ^th November, 2014 in case of Government deductors/collectors that are mapped to a valid Accounts Officers Identification  Number  (AlN);

(ii)   from 15 ^th October, 2014 to 31 ^st October, 2014 in case of all other deductors/collectors

(Sandeep Singh)

Under Secretary to the Government of lndia