Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961 - Income Tax - F. No. 275/192/2016-IT(B)

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 CORRIGENDUM 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 Sl. No. Date of ending of quarter of financial year Due date 1 30 th June 31 st July of the financial year 2 30 th September 31 st October of the financial year 3 31 st December 31 st January of the financial year 4 31 st March 31 st 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/- . (Sandeep Singh) Under Secretary to the Govt. of India