Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961
Corrigendum 01/2017 was issued by the Central Board of Direct Taxes on 24 January 2017. Its subject is Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961.
This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.
F.No. 275/192/2016-IT (B)
Government of India/ IRA AHN
Ministry of Finance/ face Aarert
Department of Revenue/ (tered Fasirer)
Central Board of Direct Taxes/ (edit Weaat FX ats)
KK KKK
North Block, New Delhi
24" January, 2017
CORRIGENDUM
Sub: Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section
192 of Income-tax Act, 1961.
2k 2
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. Date of ending of Due date
No. quarter of financial year
31* July of the financial year
30" September 31° October of the financial year
31° December 31" January of the financial year
4 | 31" March 31° 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/-”.
(S p Singh)
Under Secretary to the Govt. of India
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70. Manager, State Bank of India, Local Head Office :-
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ii. Circle Top House, Rajai Salai, Chennai-600001.
ili. Lucknow, Uttar Pradesh.
iv. Bank Street, Hyderabad-500001
v. Hamida Road, Bhopal-462001
vi. Shop Nos.101 to 105, Sector 17-B, Chandigarh vii. New Amn.Building, Madam Cama Road, Mumbai-400021
viii. 9, Parliament Street, New Delhi-110001
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xi. 59, Forest Park, Bhubaneshwar xii. Guwahati, Assam
71. Chief Controller of Accounts, CBDT, Lok Nayak Bhawan, Khan Market, New Delhi
72. State Bank of Patiala, (Head Office), The Mall, Patiala
73. State Bank of Bikaner and Jaipur, Head Office, Tilak Marg, 'C' Scheme Jaipur
74. State Bank of Hyderabad, Head Office, Gun Factory, Hyderabad
75. State Bank of Indore, 5 Yashwant Nivas Road, Indore.
76. State Bank of Mysore (Head Office), K.G.Road, Bengaluru
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78. State Bank of Travancore, Post Box No.34, Thiruanathpuram
79. N. S. Branch, Department of Economic Affairs, New Delhi
80. The Editor, "The Income-tax Reporter’ Company Law Institute of India (P) Ltd., 88,
Thyagaraja Road, Thyagaraja Nagar, Chennai-600017
81. The Editor, Chartered Secretary, The Institute of Company Secretaries of India, 'ICSI
House, 22, Institutional Area, Lodhi Road, New Delhi-1 10003
82. The Editor, "Taxation" 174, Jorbagh, New Delhi
83. The Editor, "The Tax Law Review" Post Box No.152, Jallandhar-144001
84. The Editor, "Taxmann" Allied Services (P)Ltd., 1871, Kucha Chelan, Khari Baoli,
Delhi-110006
85. The Min. of Law (Deptt. of Legal Affairs), Shastri Bhawan New Delhi.
86. Food Corporation of India, 16-17, Barakhamba Lane, New Delhi-110001
87. IFCI, Bank of Baroda Building, 16, Parliament Street, New Delhi
88. IDBI, IDBI Tower, Cuffe Parad, Mumbai-400 005
89. ICICI, 163, Backbay Reclamation, Mumbai-400 020
90. NABARD, Poonam Chambers, Dr.Annie Besant Road, P.B.No.552,Worli, Mumbai
91. National Housing Bank, 3rd Floor, Bombay Life Building, 45, Veer Nariman Road,
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92. IRBI, 19, Netaji Subhash Road, Kolkata
93. All Foreign Banks operating in India
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96. The Deputy Director(Admn.), NSSO (FOD), Mahalonobis Bhavan, 6th Floor, 164,
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Under Secretary to the Govt. of India
Source: the department’s scanned file.
Source: the Income Tax Department’s own published text — its page for this instrument.