TDS compliance deadlines updated: filing schedule for Form 24Q and retention and withholding provisions amended. Corrigendum amends the Circular on TDS under Section 192 by changing the retention period in para 3.6.1 clause (a) from three years to five years, revising the Table in para 4.9.1 to set quarterly Form 24Q due dates (31 July, 31 October, 31 January, 31 May of the following financial year) with a reference to a prior notification, and increasing the monetary figure in para 5.5.10 clause (d) to a higher specified amount.
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TDS compliance deadlines updated: filing schedule for Form 24Q and retention and withholding provisions amended.
Corrigendum amends the Circular on TDS under Section 192 by changing the retention period in para 3.6.1 clause (a) from three years to five years, revising the Table in para 4.9.1 to set quarterly Form 24Q due dates (31 July, 31 October, 31 January, 31 May of the following financial year) with a reference to a prior notification, and increasing the monetary figure in para 5.5.10 clause (d) to a higher specified amount.
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