Ex-post facto extension of TDS/TCS filing deadline permits government deductors with valid AIN to regularise delayed statements. Administrative ex-post facto extension permits Government deductors mapped to a valid AIN to file TDS/TCS quarterly statements for FY 2012-13 (2nd-4th quarters) and FY 2013-14 (1st-3rd quarters) where delays arose from late allotment of AIN and consequent late BIN communication. The relief is a one-time exception to assist reconciliation and tax-credit processing; any late-fee already paid remains non refundable. Deductors must coordinate with PAO/DTO/CDDO to ensure timely BIN receipt and future compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ex-post facto extension of TDS/TCS filing deadline permits government deductors with valid AIN to regularise delayed statements.
Administrative ex-post facto extension permits Government deductors mapped to a valid AIN to file TDS/TCS quarterly statements for FY 2012-13 (2nd-4th quarters) and FY 2013-14 (1st-3rd quarters) where delays arose from late allotment of AIN and consequent late BIN communication. The relief is a one-time exception to assist reconciliation and tax-credit processing; any late-fee already paid remains non refundable. Deductors must coordinate with PAO/DTO/CDDO to ensure timely BIN receipt and future compliance.
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