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Case law › Notifications › 2016 › Notification No. 52 /2016 [F.No. 275/16/2016-IT(B)]
Notification 23 June 2016

Notification No. 52 /2016 [F.No. 275/16/2016-IT(B)]

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

What this is

Notification No. 52 /2016 [F.No. 275/16/2016-IT(B)] was published on 23 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. 46/2016 (S.O. 2142(E)) dated 17 June 2016. At page 2, line 5 of that notification, 'to section 115TC' is to be read as 'below section 115TCA'.

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
s.115TCno counterpart recorded
s.115TCAs.221

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)]

MINSTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
INCOME-TAX
CORRIGENDUM

New Delhi, the 23rd June, 2016

S.O. (E).-In the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 46/2016, dated the 17th June, 2016, published vide number S.O. 2142 (E), dated the 17th June, 2016, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), at page 2, in line 5, for "to section 115TC" read "below section 115TCA".

[Notification No. 52 /2016 F.No. 275/16/2016-IT(B)]

(Sandeep Singh)
Under Secretary to the Govt. of India

To
The Manager,
Government of India Press,
Ring Road, Mayapuri,
New Delhi-110054

From when

As part of the notification dated 17 June 2016 that it corrects.

What to watch

Where you meet it

In applying the notification of 17 June 2016 where its text turns on the cross-reference that has been corrected.

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. 53 /2016 [F.No.370 142/16/2016-TPL] / SO 2196 (E)  ·  Notification No. 50/2016 [(F.NO.197/47/2015-ITA-I)] /SO 2183(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.