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Case law › Notifications › 2016 › Notification No.44/2016 [F.No.142/8/2016-TPL] / SO 1950(E)
Notification 2 June 2016

Notification No.44/2016 [F.No.142/8/2016-TPL] / SO 1950(E)

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

What this is

Notification No.44/2016 [F.No.142/8/2016-TPL] / SO 1950(E) was published on 2 June 2016. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)].

What it does

A corrigendum to Notification No. 33/2016 dated 19 May 2016, published vide S.O. 1831(E) of the same date, relating to the Income Declaration Scheme, 2016. At page 21, in line 12, the reference to "rule 4" is to be read as "rule 3(2)".

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, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

THE INCOME DECLARATION SCHEME, 2016

CORRIGENDUM

New Delhi, the 02nd June, 2016

S.O. 1950(E). In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 33/2016, dated the 19th May, 2016, published vide number S.O. 1831(E), dated the 19th May, 2016, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), at page 21, in line 12, for "rule 4" read "rule 3(2)".

[Notification No.44/2016, F.No.142/8/2016-TPL]

(Dr. T.S. Mapwal)
Under Secretary to the Government of India

From when

2 June 2016.

What to watch

Where you meet it

In applying the rules of the Income Declaration Scheme, 2016 where the corrected cross-reference is followed.

What it names

Rules it names. Rule 3, 4 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 43/2016] [F.No. 370142/7/2016-TPL] / SO 1949(E)  ·  Notification No. 42/2016] [F.No. 142/5/2016-TPL] →

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.