See http://taxguru.in/company-law/due-date-filing-form-23b-extended-23122012.html
As you may know, filing of Form 23B was free until August 2012 after which it became chargeable. Now, according the above notification, no additional fee will charged until 23rd Dec 2012. Does this mean no fee will be charged or does this mean that only the form fee will be charged and there shall be no penalty for late submission until that date?
06 October 2012
The General Circular 31/2012 dated 28/09/2012 says additional fee is waived, meaning thereby normal fee as applicable ,according to schedule X , has to be paid necessarily.
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