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All Chief Commissioners ofIncome-tax
All Directors General ofIncome-tax
Sub: Ex-post facto extension of due date for filing TDS/TCSstatements for FYs 2012-13 and 2013-14 – regarding
2. The matter has been examined.In case of Government deductors, if TDS/TCS is paid without production ofchallan, TDS/TCS quarterly statement is to be filed after obtaining the BINfrom the PAOs / DTOs / CDDOs who are required to file Form 24G (TDS/TCS Book AdjustmentStatement) and intimate the BIN generated to each of the Government deductorsin respect of whom the sum deducted has been credited. The mandatory quoting ofBIN in the TDS/TCS statements, in the case of Government deductors wasapplicable from 01-04-2010. However, the allotment of Accounts OfficersIdentification Numbers (AIN) to the PAOs/DTOs/CDDOs (a pre-requisite for filingForm 24G and generation of BIN) was completed in F.Y. 2012-13. This hasresulted in delay in filing of TDS/TCS statements by a large number of Governmentdeductors.
3. In exercise of the powersconferred under section 119 of the Act, the Board has decided to, ex-postfacto, extend the due date of filing of the TDS/TCS statement prescribed undersubsection (3) of section 200 /proviso to sub-section (3) of section 206C ofthe Act read with rule 31A/31AA of the Income-tax Rules, 1962. The due date ishereby extended to 31.03.2014 for a Government deductor and mapped to a validAIN for –
(i) FY 2012-13 - 2nd to 4th Quarter
(ii) FY 2013-14 - 1st to 3rd Quarter
4. However, any fee under section234E of the Act already paid by a Government deductor shall not be refunded.
5. Timely filing of TDS/TCSstatements is essential to ensure timely reconciliation of Government accountsand for providing tax credit to the assessees while processing their Income-taxReturns. Therefore, it is clarified that the above extension is a one timeexception in view of the special circumstances referred to above. Since theGovernment deductor and the associated PAO/ DTO/ CDDO belong to the sameadministrative setup that regulates the clearance of expenditure, thedeductors/collectors may be advised to co-ordinate with the respectivePAO/DTO/CDDO to ensure timely receipt of BIN/filing of TDS/TCS statements.
6. This circular may be broughtto the notice of all officers for compliance.
7. Hindi version shall follow.
1. The Comptroller and AuditorGeneral of India (40 copies)
2. All Secretaries of Governmentof India
3. Chief Secretaries/Administrators of all the States and Union Territories of India
4. The DGIT (Systems) New Delhifor necessary action
5. The Director General ofIncome-tax, NADT, Nagpur
6. The Director (PR, PP &OL), Mayur Bhawan, New Delhi for printing in the quarterly tax
bulletin and for circulation asper usual mailing list (100 copies)
7. DIT (Systems-II), Commissionerof Income-tax, (CPC) TDS, Vaishali
8. All Commissioners ofIncome-tax (TDS)