Section 119 of the Income-Tax Act, 1961 - Extension of last date of filing of Tds/Tcs Statements for second quarter of financial year 2014-15 For deductors/collectors In states of Andhra Pradesh, Jammu & Kashmir, Odisha and Telangana.

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..... Statements are prescribed under sub-section (3) of section 200 of the Income-tax Act, 1961 (hereafter the Act) read with sub-rule (2) of rule 31A of the Income-tax Rules, 1962 (hereafter the Rules), and proviso to sub-section (3) of section 206C read with sub-rule (2) of rule 31AA of the Rules. 2. Considering the recent natural calamities in the States of Andhra Pradesh, Jammu Kas .....

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