<h1>TDS/TCS due-date extension for government deductors results in automatic waiver of fees under section 234E.</h1> The CBDT granted an ex post facto due date extension to 31.03.2014 for filing TDS/TCS statements by Government deductors for specified quarters of FY 2012 13 and FY 2013 14, and this extension effects an automatic waiver of the fee payable under Section 234E for those periods, while specifying that any fee already paid by a Government deductor will not be refunded.