INCOME TAX

Order under section 119(2)(a) of the Income-tax Act, 1961 regarding extension of due date for electronic filing of Annual Return for Tax Collection at Source and Quarterly Returns of Tax Deduction at Source and Tax Collection at Source

F. No.  385/35/2005-IT(B)

 Dated June 17, 2005.

In exercise of the powers conferred by clause (a) of sub-section (2) of section 119 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby extends the due date for filing of annual return of Tax Collection at Source (TCS) for financial year 2004-05, wherever to be filed in electronic format as per the provisions of section 206C(5A) and (5B), to 31st of July, 2005.

In exercise of the powers referred to above, the Central Board of Direct Taxes also hereby extends the due date for filing of quarterly statements of Tax Deducted at Source (TDS) and Tax Collection at Source (TCS) for the first quarter of financial year 2005-06, wherever to be filed in electronic format as per the provisions of section 200(3) and proviso to section 206C(3) respectively, to 31st of July, 2005.

The due dates for filing the above mentioned returns and statements in paper format, however, shall remain the same as prescribed under the relevant sections/rules/schemes.

(Sd.) R. K. Virmani,

Desk Officer (Budget)