Assessee in default relief for short TDS/TCS where pre Bill transactions met withholding, deposit and filing conditions. A person responsible for deduction/collection will not be treated as an assessee in default for short TDS/TCS caused by enhanced surcharge where the transaction was completed and paid on or before 5th July 2019 with no subsequent transactions in the year; TDS/TCS was made at pre enactment rates; the tax was deposited by the due date; and the TDS/TCS statement was filed by the due date. Failure to meet any condition disqualifies relief. If shortfall is recovered after 5th July 2019 from later transactions, no interest will be levied. Deductee/payee remains liable to pay correct tax including enhanced surcharge.