CBDT Extends Due Date For Filing TDS/TCS Statements By Govt. Deductors

The CBDT has issued Circular No. 07/2014 dated 04.03.2014 by which it has exercised powers u/s 119 and extended, ex-post facto, the due date of filing of the TDS/TCS statement to 31.03.2014 for a Government deductor.

It is explained that this relief has been given because Government deductors have been unable to file TDS/TCS statements in time due to late furnishing of the Book Identification Number (BIN) by the Principal Accounts Officers etc, and have become liable to pay fees u/s 234E.

It is clarified that the extension is a one time exception in view of the special circumstances. It is also stated that any fee u/s 234E already paid by a Government deductor shall not be refunded.

Circular No. 07/2014
F. No. 275/27/2013-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 4th March, 2014

All Chief Commissioners of Income-tax

All Directors General of Income-tax

Sub: Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012-13 and 2013-14 – regarding

The Central Board of Direct Taxes (‘the Board’) has received several petitions from deductors/ collectors, being an office of the Government (‘Government deductors’), regarding delay in filing of TDS/TCS statements due to late furnishing of the Book Identification Number (BIN) by the Principal Accounts Officers (PAO) / District Treasury Office (DTO) / Cheque Drawing and Disbursing Office (CDDO). This has resulted in consequential levy of fees under section 234E of the Income-Tax Act, 1961(‘the Act’).

2. The matter has been examined. In case of Government deductors, if TDS/TCS is paid without production of challan, TDS/TCS quarterly statement is to be filed after obtaining the BIN from the PAOs / DTOs / CDDOs who are required to file Form 24G (TDS/TCS Book Adjustment Statement) and intimate the BIN generated to each of the Government deductors in respect of whom the sum deducted has been credited. The mandatory quoting of BIN in the TDS/TCS statements, in the case of Government deductors was applicable from 01-04-2010. However, the allotment of Accounts Officers Identification Numbers (AIN) to the PAOs/DTOs/CDDOs (a pre-requisite for filing Form 24G and generation of BIN) was completed in F.Y. 2012-13. This has resulted in delay in filing of TDS/TCS statements by a large number of Government deductors.

3. In exercise of the powers conferred under section 119 of the Act, the Board has decided to, ex-post facto, extend the due date of filing of the TDS/TCS statement prescribed under subsection (3) of section 200 /proviso to sub-section (3) of section 206C of the Act read with rule 31A/31AA of the Income-tax Rules, 1962. The due date is hereby extended to 31.03.2014 for a Government deductor and mapped to a valid
AIN for –

(i) FY 2012-13 – 2nd to 4th Quarter

(ii) FY 2013-14 – 1st to 3rd Quarter

4. However, any fee under section 234E of the Act already paid by a Government deductor shall not be refunded.

5. Timely filing of TDS/TCS statements is essential to ensure timely reconciliation of Government accounts and for providing tax credit to the assessees while processing their Income-tax Returns. Therefore, it is clarified that the above extension is a one time exception in view of the special circumstances referred to above. Since the Government deductor and the associated PAO/ DTO/ CDDO belong to the same administrative setup that regulates the clearance of expenditure, the deductors/collectors may be advised to co-ordinate with the respective PAO/DTO/CDDO to ensure timely receipt of BIN/filing of TDS/TCS statements.

6. This circular may be brought to the notice of all officers for compliance.

7. Hindi version shall follow.

(Sandeep Singh)
Under Secretary to Government of India

Copy to:
1. The Comptroller and Auditor General of India (40 copies)
2. All Secretaries of Government of India
3. Chief Secretaries/ Administrators of all the States and Union Territories of India
4. The DGIT (Systems) New Delhi for necessary action
5. The Director General of Income-tax, NADT, Nagpur
6. The Director (PR, PP & OL), Mayur Bhawan, New Delhi for printing in
the quarterly tax bulletin and for circulation as per usual mailing list (100 copies)
7. DIT (Systems-II), Commissioner of Income-tax, (CPC) TDS, Vaishali
8. All Commissioners of Income-tax (TDS)
9. Guard file


4 comments on “CBDT Extends Due Date For Filing TDS/TCS Statements By Govt. Deductors
  1. k madhusudhana reddy says:

    filing of TDS/TCS returns quarterly only to pay the public money to the NSDL and IT firms running the CPC centers or is there any other purpose. why not these to be filed yearly instead of quarterly as the Income tax returns are filed. as it is income tax dept is levying late filing fee along with interest if delay in filing. this is herculean tax to go to the NSDL centers which are making mockery of the rush for filing of TDS/TCS returns and asking for more money than prescribed to complete it early. secondly the Income tax department is getting the amount through banks as paid by the deductors hence what is the need to file quarterly instead of yearly. it is sheer wastage of time and money of the people every quarter instead yearly.

  2. AK Bhargava says:

    Dear All,

    In exercise of the powers conferred under section 119 of the Act, the Board has decided to, ex-post facto, extend the due date of filing of the TDS/TCS statement prescribed under subsection (3) of section 200 /proviso to sub-section (3) of section 206C of the Act read with rule 31A/31AA of the Income-tax Rules, 1962. The due date is hereby extended to 31.03.2014 for a Government deductor and mapped to a valid
    AIN for –

    (i) FY 2012-13 – 2nd to 4th Quarter

    (ii) FY 2013-14 – 1st to 3rd Quarter

    However, any fee under section 234E of the Act already paid by a Government deductor shall not be refunded.

    CBDT having realized the problems and bona fides of the Government Only and has granted merciful consideration to them why not the same could have been extended to others as well which include public at large in the ring facing penal provisions of Late filing.

    All are equal in the eyes of law. This clearly suffers from vice of discrimination and non application of mind. Fundamental rights of the citizens are being hit guaranteed under article 14, 19 and 21 of the constitution of India. It offends Rule of consistency in the decision making process as also It has shaken the confidence of the general public being discriminated and treated with a different yardstick and parameters.

    Interest of justice demand that Similar benefit be extended to all may be one time and conditional offering no refund of payment of penalty already paid u/s 234(E).

    This

  3. All the National Bank under Public Sector Unit are suffering in shortage of Staff and due to this reason few Branches were failed to submit RETURN in time. So we request as well as claim to Govt. (Income Tax Dept.) for exception levy of fees under section 234E of the Income-Tax Act, 1961(‘the Act’).

  4. ram babu B.Com says:

    Does this notification has the spirit of ‘Constitution” . The Govt deductors are already given 15 days more time. Then why should they alone be given this benefit. Why this extension of due date be given only to Govt. deductos ? why not to all…!!!!!!

    Is this to save the DDOs ‘self-respect.’ With this goodwill gesture does the Board think these DDOs will fall in line and be regular henceforth.

    How many of the PAOs has taken AIN Nos. By 31st March will they take AIN No. apply for BIN and file their returns.

    The CBDT has to clarify what is provisonal booking in the 26AS. Will the Dept. take it as TDS. Confirm the same.

    Why should this provisional booking status to these Govt. deductors.
    To the deductors who remit TDS in cash when there is a mismatch of chalan – for the same amount demand is being generated . Similarly instead of provisinally booking and extending the date , for them also notice should be generated. The same has to be collected from the PAOs.

    Thus at every stage they are given additional benefits – ignoring the inconvenience that is caused to the concerned deductees dealing with them (more particularly the consultants who are heckled by their cleintele for not knowing about the true status of the their TDS)

    Thus giving additonal advantages to the govt. deductors and levying penalties those who are not intentionally delaying is unethical. Not giving equal treatment is also unconstitutional. Is n’t it.!!!!!!

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