Genuine hard ship justifying waiver of fee charged us 234E of Income-tax Act, 1961 CBDT inviting suggestions to prescibe guidelines

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

North Block, New Delhi
1st/2nd August, 20) 6

To
All the Pr. Chief Commissioner of Income Tax
Chief Commissioner of Income Tax (TDS)

Subject: Situation of genuine hard ship justifying  waiver of fee charged under Section 234E of Income-tax Act,  1961-regarding

Madam/Sir,

The Board is examining the desirability and expediency of prescribing situation/circumstances under which levy of fee under Section 234E may cause genuine hardship to the taxpayers, so as to prescribe guidelines for waiver of such fees by virtue of the powers of the Board under Section  119(2)(a) of the Income-tax Act,  1961.

2. In this connection, I am directed to request you to kindly forward your suggestions and recommendations for conditions/circumstances which justify waiver of fee under Section 234E for an assessee or a class of assesses. These may kindly be furnished by 31.08.2016.

Yours faithfully,

(Anand Jha)
Commissioner of Income Tax (IT&CT)
Tele: 011-2309 2153
E-Mail:  anand.jha@nic.in