Circular 7/2014, dated 4-3-2014

Dated 4 3 2014 section 200 of the income tax act 1961 deduction of tax at source duty of person deducting tax ex post facto extension of due date for filing tds/tcs statements for fys 2012 13 2013 14

What this is

Circular 7/2014, dated 4-3-2014 was issued by the Central Board of Direct Taxes on 4 March 2014. Its subject is Dated 4 3 2014 section 200 of the income tax act 1961 deduction of tax at source duty of person deducting tax ex post facto extension of due date for filing tds/tcs statements for fys 2012 13 2013 14.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

What it does

Extends, after the event, the date for Government deductors to file their quarterly statements of tax deducted and collected. Under section 119 the Board carries the due date under sub-section (3) of section 200 and the proviso to sub-section (3) of section 206C, read with rules 31A and 31AA, to 31 March 2014 for a Government deductor mapped to a valid Accounts Officer Identification Number, for the second to the fourth quarter of financial year 2012-13 and the first to the third quarter of financial year 2013-14. Any fee under section 234E already paid by a Government deductor is not to be refunded. The Board records that this is a one-time exception and that deductors should coordinate with their accounts and treasury offices so that the identification numbers come through in time.

Why it was issued

Several petitions came from Government deductors that their statements were late because the Book Identification Number was furnished late by the Principal Accounts Officers, District Treasury Offices and Cheque Drawing and Disbursing Offices, which had attracted fees under section 234E; quoting that number had been mandatory from 1 April 2010, but the allotment of Accounts Officer Identification Numbers to those offices was completed only in financial year 2012-13.

Who it reaches

Government offices deducting or collecting tax without production of a challan
Principal Accounts Officers, District Treasury Offices and Cheque Drawing and Disbursing Offices filing Form 24G
Government deductors carrying a fee under section 234E for these quarters
Deductees whose credit was held up by the late statements

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.119	s.239
s.200	s.397
s.206C	s.2, s.390, s.394, s.395, s.397, s.398, s.400, s.402
s.234E	s.427

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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

What to watch

A fee under section 234E already paid is expressly not refunded, so the extension helps only a deductor who had not yet paid.
The relief is available only to a Government deductor mapped to a valid Accounts Officer Identification Number - a deductor not so mapped gets nothing.
The quarters are specified: the second to fourth of 2012-13 and the first to third of 2013-14; the first quarter of 2012-13 is not covered.
31 March 2014 has passed; the circular now serves only to defend a statement filed by that date.

Where you meet it

Where a fee under section 234E is demanded from a Government office for a late quarterly statement of one of these quarters.

What it names

Rules it names. Rule 31A of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

It mentions. Circular No. 07/2014

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Circular No. 2/2026 — Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TD 25 March 2026
Circular No.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 2 29 October 2025
Circular No. 10/2025 — Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by 28 July 2025
Circular No. 7/2025 — Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) 25 June 2025
Circular No. 6/2025 — Extension of due date for furnishing return of income for the Assessment Year 2025-26 27 May 2025

← Circular 8/2014, dated 31-3-2014 · Circular 5/2014, dated 11-2-2014 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.