Chennai and a large part of Tamil Nadu have received unprecedented rainfall leading to flooding of large areas and disruption of normal life, including business and commerce. Given the extent of disruption, it is considered expedient in public interest to extend the due date for deposit of tax deducted at source and tax collected at source to provide relief to the deductors located in the State of Tamil Nadu.

The Central Board of Direct Taxes, in exercise of its powers conferred under section 119 of the Income-tax Act, 1961 ( the Act) has issued an Order extending the date for deposit of tax deducted at source [under section 200(1) of the Act] and tax collected at source [under section 206C (3) of the Act] during the month of November 2015 from 7th of December to 20th December, 2015 in respect of deductors located in the State of Tamil Nadu.