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The Central Board of Direct Taxes has received several petitions from various deductors requesting waiver of fee levied u/s 234E of the Income-tax Act.
The Central Board of Direct Taxes (CBDT) had received several
petitions from various deductors requesting waiver of fee levied
u/s 234E of the Income-tax Act for delay in filing of TDS/TCS
statements. It was stated that the delay was due to the certain
difficulties being faced by the Government deductors for reasons
beyond their control. On a consideration of the difficulties being
cited by the deductors, the CBDT has decided, as a one-time
exception, to ex-post facto extend the due date of filing of
TDS/TCS statements for FY 2012-13 (2nd to 4th Quarter) and FY
2013-14 (1st to 3rd Quarter) to 31.03.2014 in the case of
Government deductors. This will have an effect of automatic waiver
of the fee u/s 234E so levied. However, any fee already paid by a
Government deductor shall not be refunded.
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guide to the subject matter. Specialist advice should be sought
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