Considering the difficulties in filing of TDS statement in the revised and updated Form 26Q, the Central Board of Direct Taxes (CBDT) has 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.
CBDT Circular No. 21/2022 in F.No.275/25/2022-IT(B) dated 27.10.2022 issued. The said Circular is available on www.incometaxindia.gov.in.
Sources : https://pib.gov.in/PressReleasePage.aspx?PRID=1871303#:~:text=Considering%20the%20difficulties%20in%20filing,to%2030th%20November%2C%202022.