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    <title>The taxation and investment regime for Pradhana Mantri Garib Kalyan Yojana 2016—representations under the Scheme pertaining to challan corrections and conversion, etc.—reg.</title>
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    <description>The circular permits administrative correction of PMGKY challans where tax and required deposits were paid on time but recorded with incorrect challan particulars, while excluding PMGKD deposit corrections as outside CBDT authority; it prescribes allowable correction types (assessment year, PAN, specified major and minor head changes), requires jurisdictional recommendations assessing bona fides, directs Systems to process corrections and notify declarants, and sets deadlines for subsequent filing of Form 1 and issuance of Form 2 following verification.</description>
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      <description>The circular permits administrative correction of PMGKY challans where tax and required deposits were paid on time but recorded with incorrect challan particulars, while excluding PMGKD deposit corrections as outside CBDT authority; it prescribes allowable correction types (assessment year, PAN, specified major and minor head changes), requires jurisdictional recommendations assessing bona fides, directs Systems to process corrections and notify declarants, and sets deadlines for subsequent filing of Form 1 and issuance of Form 2 following verification.</description>
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