Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961

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

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/-”.

Source : http://www.incometaxindia.gov.in/

 

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