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
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 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/-.

(Sandeep Singh)

Under Secretary to the Govt. of India


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