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of <h1>Correction Issued for Circular No. 621: Section 43D Applies from Assessment Year 1991-92, Not 1992-93 Onwards.</h1> The corrigendum addresses an error in Circular No. 621 regarding the applicability of Section 43D of the Income-tax Act, 1961, introduced by the Finance (No. 2) Act, 1991. Initially, it was incorrectly stated that the provision would apply from the assessment year 1992-93 onwards. The correction clarifies that Section 43D is effective from April 1, 1991, and applies to the assessment year 1991-92 and subsequent years. Officers in the relevant regions are instructed to note this correction.
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