https://www.taxtmi.com/caselaws?id=796493 COVID-19 exclusion of limitation for judicial or quasi-judicial proceedings does not extend statutory due dates for furnishing TDS statements. Consequently, late-filing fee remains applicable under section 234E unless a specific statutory or administrative relaxation covers the relevant statement. Circular No. 12/2021 extended the due date for the final quarter of financial year 2020-21 to 15 July 2021, requiring recalculation of default for assessment year 2021-22, but providing no corresponding relief for assessment year 2022-23. Interest under sections 201(1A) and 220(2) remains payable where tax payment and conditions protecting against default are not established; waiver of section 220(2) interest lies before the prescribed authority. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796493 COVID-19 exclusion of limitation for judicial or quasi-judicial proceedings does not extend statutory due dates for furnishing TDS statements. Consequently, late-filing fee remains applicable under section 234E unless a specific statutory or administrative relaxation covers the relevant statement. Circular No. 12/2021 extended the due date for the final quarter of financial year 2020-21 to 15 July 2021, requiring recalculation of default for assessment year 2021-22, but providing no corresponding relief for assessment year 2022-23. Interest under sections 201(1A) and 220(2) remains payable where tax payment and conditions protecting against default are not established; waiver of section 220(2) interest lies before the prescribed authority. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796493