The Central Board of Direct Taxes has taken the decision in view of recent natural calamities in these states, an official release said.
"The Central Board of Direct Taxes (CBDT) has issued an order extending the due date for filing the TDS/TCS statements for the second quarter of financial year 2014-15 by the deductors/collectors in these states to October 31, 2014 from October 15, 2014," the release said.
Last month, Jammu and Kashmir was hit by floods, the worst in the state in a century.