Circular No. 9/2023

Order under section 119 of the income tax act 1961 for extension of time limits for submission of certain tds/tcs statements

What this is

Circular No. 9/2023 was issued by the Central Board of Direct Taxes on 28 June 2023. Its subject is Order under section 119 of the income tax act 1961 for extension of time limits for submission of certain tds/tcs statements.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

What it does

Moves two first-quarter statement dates for the financial year 2023-24. The TDS statement in Form No. 26Q or Form No. 27Q, due 31 July 2023 under rule 31A, may be furnished on or before 30 September 2023. The TCS statement in Form No. 27EQ, due 15 July 2023 under rule 31AA, may likewise be furnished on or before 30 September 2023.

Why it was issued

The Board issued it as a relaxation under section 119; the circular gives no reason beyond that.

Who it reaches

Deductors filing Form No. 26Q for the quarter ended 30 June 2023
Deductors filing Form No. 27Q for payments to non-residents for that quarter
Collectors filing Form No. 27EQ 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.

Sub:
Circular No. 9 /2023
F.N0.370149/109/2023-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Tax
North Block, New Delhi 28" June, 2023
Order under section 119 of the Income-tax Act, 1961 for extension of time limits for
submission of certain TDS/TCS Statements — Reg.
The Central Board of Direct Taxes, in exercise of its powers under section 119 of the
Income-tax Act, 1961 provides relaxation in respect of the following compliances, namely —
(i) The statement of deduction of tax for the first quarter of the financial year 2023-24,
required to be furnished in Form No. 26Q or Form No. 27Q, on or before 31% July,
2023 under Rule 31A of the Income-tax Rules, 1962 ("the Rules"), may be furnished
on or before 30" September, 2023.
(i) The statement of collection of tax for the first quarter of the financial year 2023-24,
required to be furnished in Form No. 27EQ, on or before 15" July, 2023 under Rule
31AA of the Rules, may be furnished on or before 30™ September, 2023.

(Sourabh Jain)
Under Secretary (TPL)-I

Copy to:
L. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R) 2. PSto Revenue Secretary
3. Chairman, CBDT & All Members, CBDT 4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax. 5. Pr. Chief Controller of Accounts, New Delhi.
6. All Joint Secretaries/CsIT, CBDT 7. Web Manager, O/o DGIT(Systems) with request to upload on the departmental website of incometaxindia.gov.in.
8. Pr.Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi. 9. Secretary General, IRS Association/ Secretary General, ITGOA/ All-India Income Tax SC & ST Employees' Welfare Association / Income Tax Employees Federation (ITEF). 10. JCIT, Data-Base Cell for uploading on irsofficersonline.gov.in /

(Sourabh Jain)
Under Secretary (TPL)-I

What to watch

Form No. 24Q, the salary statement, is not named — the relaxation does not reach it.
It is a one-time relaxation for the first quarter of 2023-24 whose extended date, 30 September 2023, has passed; the circular is spent.
Moving the statement date does not move the date for paying the tax, so interest under section 201(1A) runs as before.

Where you meet it

When a fee under section 234E or a late-filing notice is raised on a first-quarter 2023-24 statement filed after July but by 30 September 2023.

What it names

Forms it names. Form No. 26Q, Form No. 27EQ, Form No. 27Q

Rules it names. Rule 31A, 31AA of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

It mentions. Circular No. 9/2023

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. 10/2023 · Circular No. 8/2023 →

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.