22 May 2021
1)Extension granted via press release dated 1.5.2021 as well as an Order u/s 119 vide Circular No.8/2021 dated 30.04.2021 only applicable for deposit of TDS under 194IA, 194IB, 194M Sections
2)Thus tax deduction by any person (individual, company, etc.) under any other provisions say, under section 194C, section 194H, section 194A, section 194J, section 194I section 195, etc. have not been given any relief and there is no extension for payment of TDS from the due date of 30th April 2021 for tax deducted in the month of March 2021.
3)In case there is failure to deposit the TDS by 30th April 2021 all the consequences of failure to deposit the TDS by the due date will follow.
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