VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2017 › Notification No. 55/2017 [F. No. 370142/16/2017-TPL] / GSR 631(E)
Notification 23 June 2017

Notification No. 55/2017 [F. No. 370142/16/2017-TPL] / GSR 631(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]

What this is

Notification No. 55/2017 [F. No. 370142/16/2017-TPL] / GSR 631(E) was published on 23 June 2017. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)].

What it does

A corrigendum to Notification No. 48/2017 dated 8 June 2017, published vide G.S.R. 561(E) of the same date. At page 8, in Form No. 26QC, the entry "Major Head Code*" printed with a code alongside it is corrected to read as "Major Head Code*" alone, so that the field is no longer shown as carrying a printed code.

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 23rd June, 2017
INCOME-TAX
G.S.R. 631(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue
(Central Board of Direct Taxes), number 48/2017, dated the 8th June, 2017, published vide number G.S.R. 561(E), dated
the 8th June, 2017, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), at page 8, in Form
No. 26QC,—
for
" Major Head Code* 2 0 "
Read
" Major Head Code* "
[Notification No. 55/2017/F. No. 370142/16/2017-TPL]
LAKSHMI NARAYANAN Under Secy.(TPL)
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.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Forms it touches. Form No. 26QC

From when

23 June 2017.

What to watch

Where you meet it

In completing Form No. 26QC when depositing tax deducted on rent, at the field for the major head code.

What it names

Forms it names. Form No. 26QC

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. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E)  ·  Notification No. 54 /2017/ F. No. 225/300/2016-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.