CBDT came with circular on Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961 vide circular number Corrigendum 01/2017.
Detailed content of the circular is as given below:
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||
|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/-”.
Source : http://www.incometaxindia.gov.in/