Due Dates of Filing Quarterly TDS Statement in Form 24Q has been extended for 5 years & penalty also increased from 2000 to 5000 by CBDT vide circular No. F.No. 275/192/2016-IT (B) dated 24th January, 2017.
The subject of this Circular is that "Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income Tax Act, 1961."
In this circular CBDT has amended the para 3.6.1 as " In Para 3.6.1 in clause (a) below to table at page 4 of the captioned Circular, in words "3 years" appearing in line 1 may be read as "5 years".
Regarding Due Dates filing CBDT amendment that " 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
Finally CBDT amendment that "In para 5.5.10 in clause (d) at page 26 of the captioned Circular, the words "Rs. 2000/-" apearing in line 2 may be read as "Rs. 5000/-".
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