Circular no .. ~1!2019
                                 F. No. 370142/18/2019-TPL
                                    Government of India
                                     Ministry of Finance
                                   Department of Revenue
                                     Tax Policy Division
                                Central Board of Direct Taxes
                                            *****
                                                               147B-II , North Block, New Delhi
                                                                   Dated 19'h December, 2019

Subject: Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date
of pavment of tax deducted at source under 194M of the Act -reg.

Considering the fact that the utility for payment of tax deducted at source under section 194M of
the Income-tax Act, 196I(the Act) was deployed on 17.12.2019, the Central Board of Direct
Taxes, in exercise of the powers conferred under 119 of the Act, hereby extends the due date for
payment of tax deducted at source under section 194M during the month of September, 2019 and
October, 2019 and the due date for furnishing the challan-cum-statement in Form 26QD for the
same, from 31.10.2019 and 30.11.2019 respectively to 31.12.2019. Consequently, the due date
of furnishing of the certificate of deduction of tax in Form 16D has also been extended for the
tax deducted during the month of September, 2019 and October, 2019 to 15.01.2020.









                                                                                 (Ankit Jain)
                                                       Dy. Commissioner of Income Tax (OSD)
                                                                                TPL Division
Copy to:
  I. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
  2. PS to Secretary (Revenue)
  3. Chairman, CBDT & All Members, Central Board of Direct Taxes
  4. All Pr. DOslTl Pr. CCslTI DOsITI CCslT
  5. All Joint Secretariesl CslTlDirectors/Deputy Secretariesl Under Secretaries of CBDT
  6. The C&AO of India (30 copies)
  7. The JS and Legal Adviser, Ministry of Law and Justice, New Delhi
  8. CIT (M&TP), Official Spokesperson ofCBDT
  9. 0 /0 Pr. DOlT (Systems) for uploading on official website
  10. JCIT (Database Cell) for uploading on www.irsofficersonli ne.!!o·.in
                                                                            







                                                                                  (Ankit Jain)
                                                       Dy. Comm issioner of Income Tax (OSD)
                                                                                 TPL Division