| Due-Date of Filing of TDS/TCS Statements for FY 2012-13 (2nd to 4th Quarter) and FY 2013-14 (1st to 3rd Quarter) Extended upto 31.03.2014 in the Case of Government Deductors |
| 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. |
GRANT OF TA & TRANSIT (TA & TP) TO OFFICIALS TRANSFERRED ON COMPLETION OF TENURE TO THE PLACE OF THEIR CHOICE . A proposal on grant TA and transit to officials who are transferred on completion of tenure to the place of their choice was under consideration in this Directorate for sometime past. SR-114 governs TA on transfer distinguishes between transfer for public convenience and transfer on own request. Although transfer on completion of tenure in one office has not been specifically referred to in this rule, yet the transfer on completion of tenure is a transfer for public convenience. On completion of tenure, the official has to be transferred out for operational reasons. Therefore, such a transfer is mandatory, while posting to a place of choice is secondary and subject to public convenience. In view of this posting to a place of choice after completion of full tenure may not be normally termed as a "transfer on own request" ...
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