The due date is extended to 30.05.2023 in those cases where the tax was deducted by specified persons under section 1945 of the Act durin9 the period from 01.07.2022 to 28.02.2023. Fee levied under section 234E and/or interest charged under section 201(1A)(ii) of the Act in such cases for the period upto 30.05.2023, shall be waived.