Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961 :
F.No. 275/192/2016-IT (B)
Government of India/ 311Ta.
Ministry of Finance/ ram 44.1101,4
Department of Revenue/ ((Nita fdITTR)
Central Board of Direct Taxes/ (e- 1;ITzTaffit’)
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.
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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 I 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 | 3 1 st March | 31St May 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/-“