Extension of TDS Filing Date for Form 26Q (Q2 – FY:22-23)
A few new TDS sections were introduced with effect from 01/07/2022. These included TDS on Transfer of Virtual Digital Assets (sec. 194S), TDS on Perquisites of Business or Profession (sec. 194R) among others. As the Income Tax Department is still in the process of revising the format of Form 26Q to include the above provisions,…