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        Case ID :
        Income Tax

        Corrigendum - Notification No. 93/2015 dated 16/12/2015 - 1/2016 - Income Tax Act, 1961

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        Correction to Form 15CA wording changes threshold phrase, altering reporting characterization for remittances under income tax. Corrigendum corrects the wording in Part B of Form 15CA by replacing the phrase 'does not exceed' with 'exceeds', altering the threshold language used to determine reporting characterization of remittances under the substituted form.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Correction to Form 15CA wording changes threshold phrase, altering reporting characterization for remittances under income tax.

                              Corrigendum corrects the wording in Part B of Form 15CA by replacing the phrase "does not exceed" with "exceeds", altering the threshold language used to determine reporting characterization of remittances under the substituted form.


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