INCOME TAX
F. No. 275/192/2016-IT (B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi
24th January, 2017
CORRIGENDUM
Sub: Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961.
In para 3.6.1 in clause (a) below the table at page 4 of the captioned Circular, the words "3 years" appearing in line 1 may be read as "5 years".
2. The table in para 4.9.1 on page 9 of the captioned Circular may be read as under:
TABLE: Due dates of filing Quarterly Statements in Form 24Q
|
Sl. No. |
Date of ending of quarter of financial year |
Due date |
|
1 |
30th June |
31st July of the financial year |
|
2 |
30th September |
31st October of the financial year |
|
3 |
31st December |
31st January of the financial year |
|
4 |
31st March |
31st May of the financial year immediately following the financial ear in which the deduction is made |
[Refer to Notification No. 30/ 2016 dated 29.4.2016]
3. In para 5.5.10 in clause (d) at page 26 of the captioned Circular, the words "Rs.2000/-" appearing in line 2 may be read as "Rs. 5000/-".
(Sandeep Singh)
Under Secretary to the Govt. of India