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Case law › Notifications › 2015 › Notification No. 18/2015 [F.No. 142/09/2013-TPL] / SO 565(E)
Notification 18 February 2015

Notification No. 18/2015 [F.No. 142/09/2013-TPL] / SO 565(E)

[To BE Published in the Gazette of INDIA, Extraofdinary, Part-ii, section 3, Sub-section (ii)]

What this is

Notification No. 18/2015 [F.No. 142/09/2013-TPL] / SO 565(E) was published on 18 February 2015. Its subject is [To BE Published in the Gazette of INDIA, Extraofdinary, Part-ii, section 3, Sub-section (ii)].

What it does

A corrigendum to Notification No. 13/2015 dated 10 February 2015, bearing S.O. 424(E). At page 3 of the English version, in sub-section (1) of section (1), the year "2014" is to be read as "2015"; and at page 3 of the English version and page 1 of the Hindi version, in section (2), the words "sub-rule" are to be read as "rule" at both places. All other contents of the gazette notification remain unchanged.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAOFDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 18th February, 2015
CORRIGENDUM
INCOME-TAX
S.O. 565(E):- In the Notification of Government of India, Ministry of Finance, Department of Revenue, No. 13/2015, dated 10th February 2015 bearing S.O. 424 (E) and published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) (hereinafter referred as Gazette Notification):-
(i) at page no 3 of the Gazette Notification in English version, in sub-section (1) of section (1), for "2014" read "2015".
(ii) at page no 3 of the Gazette Notification in English version and at page no 1 of the Gazette Notification in Hindi version, in section (2), for "sub-rule " read "rule" at both the places.
2. The other contents of the Gazette Notification shall remain unchanged.
(Notification No. 18/2015/ F.No. 142/09/2013-TPL)
(Gaurav Kanaujia)
Director to the Government of India

From when

18 February 2015.

What to watch

Where you meet it

Whenever the notification of 10 February 2015 is cited or its commencement provision is applied.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 20/2015 [F.No. 196/26/2014-ITA.I]/SO 676(E)  ·  Notification No. 17/2015 [F.No. 203/06/2014-ITA.II] →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.