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The Central Board of Direct Taxes corrects Notification Number 9/2010 regarding income tax provisions. The authority changes a form reference from Form Number 27B to Form Number 27A in clause (i) of sub-rule (3). The authority replaces the timeline in Rule 37A with specific quarterly due dates for sending statements. The authority omits the proviso in Rule 37A. All other contents of the original notification remain unchanged.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART –II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES
CORRIGENDUM
New Delhi, the 23rd March, 2010.
INCOME-TAX
S.O._____(E) In the notification of Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct taxes), number 9/2010 dated 18-02- 2010 bearing S.O. 424(E) and published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 18th February, 2010 –
(i) at page 31 of the Gazette Notification, in fourth line of clause (i) of sub-rule (3), for “Form No.27B”, read “Form No. 27A”;
(ii) at page 32 of the Gazette Notification, in eighth line of Rule 37A, for “shall send within fourteen days from the end of the quarter”, read “shall send on or before the 15th July, the 15th October, the 15th January in respect of the first three quarters of the financial year and on or before the 15th June following the last quarter of the financial year”; and
(iii) At page 32 of the Gazette Notification, in Rule 37A, the proviso shall be omitted.
Notification No. 18/2010/F.No.142/27/2009-SO(TPL)
(M.RAJAN) Under Secretary (TPL-III)
