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<h1>Delhi Trade Tax Circular 23/2015-16 Amended: Correction in Para 3 Sub-para (iii) on Tax Payment Status u/s 16.</h1> Circular No. 23 of 2015-16, issued on September 10, 2015, by the Department of Trade and Taxes, Government of National Territory of Delhi, has been partially corrected. In sub-para (iii) of Para 3, the phrase 'who are paying tax u/s. 16 of the Act; and' should be amended to 'who are not paying tax u/s. 16 of the Act, and'. All other contents of the original circular remain unchanged.