Case law › Notifications › 2016 › Notification No. 119/2016 [F. No. 500/02/2015-FT & TR-III] / SO 4082(E)

Notification 16 December 2016

Notification No. 119/2016 [F. No. 500/02/2015-FT & TR-III] / SO 4082(E)

Ministry of Finance

What this is

Notification No. 119/2016 [F. No. 500/02/2015-FT & TR-III] / SO 4082(E) was published on 16 December 2016. Its subject is Ministry of Finance.

What it does

A corrigendum to Notification No. 114/2016 dated 14 December 2016, published vide S.O. 4033(E). In the last line of that notification, the word "this" is to be read as "the".

Who it reaches

Anyone applying the notification of 14 December 2016
Advisers reading its concluding line

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 Act	Now
s.3	s.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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 16th December, 2016
No. 119/2016
S.O. 4082(E).—In the notification of Government of India, in the Ministry of Finance, Department of Revenue,
No. 114/2016 dated 14.12.2016 vide S.O. No. 4033(E) and published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (ii), in the last line, for "this", read "the".
[Notification No. 119/2016/F. No. 500/02/2015-FT & TR-III]
E. V. BHASKAR, Under Secy.
5800 GI/2016
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
Nishok
Kumar Paria
Digitally signed by
Nishok Kumar Paria
Date: 2016.12.16
22:50:03 +05'30'

From when

16 December 2016.

What to watch

The corrigendum is dated 16 December 2016 and states no separate commencement date; it corrects the notification of 14 December 2016 as published.
The correction is confined to a single word in the last line, and nothing else in the parent notification is touched.

Where you meet it

In reading the concluding line of the notification of 14 December 2016 when that notification 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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 118/2016 [F.No.225/305/2016-ITA-II] · Notification No. 114/2016 [F.No. 500/02/2015-FT&TR-III] / S.O. 4033(E) →

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.