Circular No. 21/2022 — Circular No;l.\/2022

What this is

Circular No. 21/2022 was issued by the Central Board of Direct Taxes on 27 October 2022. Its subject is Circular No;l.\/2022.

This is an order under section 119 of the 1961 Act — section 239 of the 2025 Act. Section 119 lets the Board give directions to its own officers and, in defined cases, relax a requirement. It is an administrative power, not a power to rewrite the charge.

What it does

Extends the due date for filing the statement of tax deducted at source in Form No. 26Q for the second quarter of financial year 2022-23 from 31 October 2022 to 30 November 2022. The extension is an order under section 119.

Why it was issued

The format of Form No. 26Q had been revised and the consequent updating needed for filing was causing difficulty in filing the statement in time.

Who it reaches

Deductors filing Form No. 26Q for the quarter ended 30 September 2022
Deductees waiting for credit to appear in their tax credit statement
Persons preparing quarterly deduction statements for that quarter

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.119	s.239

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

Circular No;l.\/2022
F.No.275125/2022-IT(B)
Government of Indial 'l.fmnRCl>R
Ministry ofFinance f<'ffi~
Department of Revenue ~ fc\'l.rrT)
Central Board of Direct Taxesl~ J«!:Iaf "" <i'rt)
North Block, New Delhi
27th October, 2022

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

On consideration of difficulties arising in time ly filing of TDS statement in Form 26Q on account of revision of its format and consequent updation required for its filing, the Central Board of Direct Taxes, in exercise of its powers under section 119 of the Income Tax Act, 1961 , hereby extends the due date of filing of Form 26Q for the second quarter of financial year 2022-23 from 31 " of October, 2022 to 30th of November, 2022. a _

Copy to:
1) OSD to FMlPS to MOS (R)
2) PS to Secretary (Revenue)
~~~ (Kalpana Singh)
Add!. CIT (OSD){IT-Budget)
Tele: 23095461
3) Chairman (DT), All Members, Central Board of Direct Taxes
4) All Pr CCslTI Pr DsGIT/DsGIT/CCslT
5) All Joint Secretaries/CslT, CBDT
6) ADG (PR, P&P) for necessary action.
7) Pro DGIT (Systems), New Delhi, for appropriate change in the software of the System.
8) The Institute of Chartered Accountants of India, I P Estate, New Delhi-II 0002
9) CIT (Media), Official Spokesperson ofCBDT
10) Database Cell with a request to upload the order on the website www.irsofficersonline.gov.in.
II) Web Manager, National Website, ITO for uploading the Order on the website for wider publicity.

(Kalpana Singh)
Add!. CIT (OSD)(IT-Budget)
Tele: 23095461

What to watch

Only Form No. 26Q moves - the statements for salary, for non-residents and for collection at source keep their own dates.
The date for depositing the tax deducted is untouched; only the statement date moves, so interest on late deposit is unaffected.
The circular says nothing about the fee for late filing of the statement, so that has to be argued on the extension itself.
The extended date, 30 November 2022, has passed; the order is spent.

Where you meet it

Where a late filing fee or a default is raised on a Form No. 26Q for the quarter ended September 2022 filed in November 2022, or where a deductee's credit for that quarter appeared late.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Circular No. 2/2026 — Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TD 25 March 2026
Circular No.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 2 29 October 2025
Circular No. 10/2025 — Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by 28 July 2025
Circular No. 7/2025 — Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) 25 June 2025
Circular No. 6/2025 — Extension of due date for furnishing return of income for the Assessment Year 2025-26 27 May 2025

← Circular No. 22/2022 · Circular No. 20/2022 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.