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 because of 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.

TDS/TCS due-date extension for government deductors results in automatic waiver of fees under section 234E. 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.