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
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
|Date of ending of
quarter of financial
|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||31stMarch||31stMay of the financial year
immediately following the financial year 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/-–.
Under Secretary to the Govt. of India