The CBDT vide Circular 21/2022 dated 27.10.2022 has extended the due date for filing 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.