The Central Board of Direct Taxes (CBDT) had earlier notified amended Form 24Q for filing TDS statement by deductors of tax vide Notification No. 36/2019 dated 12-04-2019. Subsequently, the File Validation Utility (FVU) for online filing of Form 24Q was updated by NSDL on 21st of May, 2019.
With a view to redressing genuine hardship of deductors in timely filing of TDS statement in Form 24Q on account of revision of its format and consequent updating of the File Validation Utility for its online filing, CBDT has ordered the following:
(i) Extended the due date of filing of TDS statement in Form 24Q for the financial year 2018-19 from 31st of May, 2019 to 30th of June, 2019 and
(ii) Extended the due date for issue of TDS certificate in Form 16 for the financial year 2018-19 from 15th of June, 2019 to 10th of July, 2019.
Order dated 04.06.2019 issued under section 119 of the Income-tax Act, 1961 to this effect is available on www.incometaxindia.gov.in.
[Notification dt. 04-06-2019]
Ministry of Finance