Case law › Notifications › 2016 › Notification No. 4/2016 [F. No.178/21/2014-ITA-I] /S.O. 223(E)

Notification 22 January 2016

Notification No. 4/2016 [F. No.178/21/2014-ITA-I] /S.O. 223(E)

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99

What this is

Notification No. 4/2016 [F. No.178/21/2014-ITA-I] /S.O. 223(E) was published on 22 January 2016. Its subject is jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99.

What it does

A corrigendum to notification S.O. 3313(E) dated 8 December 2015. In the English version of that notification, in line 5, the words "9th December, 2015" are to be read as "8th December, 2015". It corrects a date in the parent notification and changes nothing else.

Who it reaches

Persons relying on the date stated in the parent notification S.O. 3313(E)
Income-tax authorities acting under that notification

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.

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99

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EXTRAORDINARY

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PART II—Section 3—Sub-section (ii)

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PUBLISHED BY AUTHORITY

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No. 199] NEW DELHI, FRIDAY, JANUARY 22, 2016/ MAGHA 2, 1937

िवत्त मंत्रालय
(राजस्व विभाग)
(केंद्रीय प्रत्यक्ष कर बोर्ड)

शुद्धिपत्र
नई दिल्ली, 22 जनवरी, 2016

का.आ.223(अ).– भारत के राजपत्र, वित्त मंत्रालय, राजस्व विभाग (केंद्रीय प्रत्यक्ष कर बोर्ड) की अधिसूचना, जिसे का.आ. 3313(अ), दिनांक 8 दिसंबर, 2015, के तहत भारत के राजपत्र, असाधारण, भाग-II, खंड 3, उप-खंड (ii) में प्रकाशित किया गया था, के अंग्रेजी संस्करण की पंक्ति 5 में "9 दिसंबर, 2015" को "8 दिसंबर, 2015" पढ़ें।

[अधिसूचना सं. 4/2016/फा.सं. 178/21/2014-आ.क.िन.-I]

दीपशिखा शर्मा, निदेशक

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 22nd January, 2016

S.O. 223(E).— In the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number S.O. 3313 (E), dated the 8th December, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 8th December, 2015, in the English version, in line 5, for "9th December, 2015" read "8th December, 2015".

[Notification No. 4/2016/F. No.178/21/2014-ITA-I]

DEEPSHIKHA SHARMA, Director

364 GI/2016

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

What to watch

The corrigendum states no separate commencement date; it corrects the notification of 8 December 2015 as published.
Only line 5 of the English version is corrected; the Hindi version is not said to be affected.
The extract does not reproduce the parent notification, so what turns on the corrected date must be read from S.O. 3313(E) itself.

Where you meet it

When computing any period or testing any event by reference to the date stated in notification S.O. 3313(E).

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

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.