TIOL-DDT 147 · Thursday, 30 June 2005 · story 3 of 5

Filing of TDS returns – Time extended for Government offices

The CBDT has extended up to 31 August 2005, the time for filing the annual return of tax deductions for 2004-05. But this extension is applicable only to Government offices; for others the due date remains 30th June. But why this special treatment for Government? Ideally, he Government should be a model in obeying the laws and should not claim any special concession. For one, the facilities available with the Government to comply with the laws are enormous. If the Government finds it difficult to meet the deadlines fixed by Law, will it not be more difficult for non-government organisations and individuals already burdened with too much of governance and complexities of laws coupled with multitude of forms and returns. Is it a tacit admission by the Board that Government is inefficient and cannot file the returns within the specified time? Or is it arrogance that Government should get away with disobedience while the citizens have to obey the laws however difficult they are? Taxes must have been deducted by 31st March 31st and what prevents the Government offices from filing the return by 30th June? If three months are not enough to file this return, will another two months help or is the time going to be further extended? Does this not amount to discrimination?

CBDT F.No.385/35 /2005-IT(B) dated 28.6.2005