Circular No. 23 of 2015-16 issued on 10/09/2015 is hereby partially. In the aforesaid circular, the words ‘who are paying tax u/s. 16 of the Act; and’ appearing at sub-para (iii) of Para 3 should be read as ‘who are not paying tax u/s. 16 of the Act, and’
Rest of the contents of the said Circular shall remain same.