Correction to circular reverses taxpayer classification from 'paying tax' to 'not paying tax' in para 3(iii). Correction to an administrative circular alters wording in sub para (iii) of paragraph 3 by replacing 'who are paying tax u/s. 16 of the Act; and' with 'who are not paying tax u/s. 16 of the Act, and', while all other provisions of Circular No. 23 of 2015 16 remain unchanged.