Corrigenda to Circular No.10 of 2023 dated 30th June, 2023 (Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package)
In the Circular No. 10 of 2023 of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued on the 30th June, 2023,-
(i) In paragraph 4(i) and paragraph 5, the words, brackets, letters and figures “clause (i) of sub-section (1G) of section 206C”, shall be read as “clause (a) of sub-section (1 G) of section 206C”; and
(ii) In paragraph 4(i), the words, brackets, letters and figures “clause (ii) of subsection (1G) of section 206C”, shall be read as “clause (b) of sub-section (1G) of section 206C”.
Relevant Circular
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