Corrigendum to Circular No. 9/2020

It(a)/1/2020-tpl

What this is

Corrigendum to Circular No. 9/2020 was issued by the Central Board of Direct Taxes on 27 April 2020. Its subject is It(a)/1/2020-tpl.

What it does

Corrects two things in Circular No. 9 of 2020 dated 22 April 2020, a question-and-answer circular. In the answer to question 1, the word 'Bill' is to be read as 'Act'. In the answers to questions 26, 28, 29 and 41, the date '31 March, 2020' is to be read, wherever it occurs, as '30th June, 2020'.

Why it was issued

The corrigendum gives no reason; it simply corrects the earlier circular.

Who it reaches

Anyone relying on the answers to questions 1, 26, 28, 29 and 41 of Circular No. 9 of 2020
Advisers who acted on the 31 March 2020 date in those answers
Departmental officers applying that circular

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

IT(A)/1/2020-TPL
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
New Delhi, the 27th April, 2020
CORRIGENDA TO CIRCULAR NO.9 OF 2020 DATED 22.04.2020
In the Circular No. 9/2020 of the Government of India, Ministry of Finance, Department of
Revenue (Central Board of Direct taxes), issued on the 22nd April, 2020,-
(i) in the answer to question number 1, for the word "Bill" read the word "Act"; and
(ii) in the answer to question numbers 26,28, 29 and 41 for the figures, letters and word "31
March, 2020", wherever they occur, read the figures, letters and word "30th June, 2020".
Under Secretary to the Govt. of India

What to watch

This is a correction slip and nothing more - the substance is entirely in Circular No. 9 of 2020, which has to be read alongside it.
The corrigendum does not itself state what Circular No. 9 of 2020 was about, so do not assume its subject from this document.
The date correction is confined to the four answers named; the same date elsewhere in the circular is untouched.
The 'Bill' to 'Act' correction matters because it changes whether the answer speaks of a proposal or of enacted law.

Where you meet it

Whenever Circular No. 9 of 2020 is cited in a proceeding, since the answers as originally published carry a wrong word and a wrong date.

What it names

It mentions. Circular No. 9/2020

← Circular No. Cirular No. 11/2020 · Circular No. 10/2020 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.