Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023 - Income Tax - 11/2023

Circular No. 11 of 2023 F. No. 370142/23/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi , the 6t h of July , 2023 Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023 In the Circular No. 10 of 2023 of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued on the 30th June, 2023 ,- (i) In paragraph 4(i) and paragraph 5, the words, brackets, letters and figures clause (i) of sub-section (1G) of section 206C , shall be read as clause (a) of sub-section (1G) of section 206C ; and (ii) In paragraph 4(i), the words, brackets, letters and figures clause (ii) of sub-section (1G) of section 206C , shall be read as clause (b) of sub-section (1G) of section 206C . Jivitesh Anand Under Secretary to the Government of India