Case law › Notifications › 2018 › Notification No. 7/2018 [F.No.142/16/2010 (SO)- TPL(Part)]/ GSR 171(E)

Notification 16 February 2018

Notification No. 7/2018 [F.No.142/16/2010 (SO)- TPL(Part)]/ GSR 171(E)

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

What this is

Notification No. 7/2018 [F.No.142/16/2010 (SO)- TPL(Part)]/ GSR 171(E) was published on 16 February 2018. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (i)].

What it does

A corrigendum to the notification published vide G.S.R. 44(E) dated 19 January 2018. At page 3, line 19 of that notification, 'the Institute of Certified Management Accountants of India' is to be read as 'the Institute of Cost Accountants of India'.

Who it reaches

Members of the Institute of Cost Accountants of India
Persons relying on the professional body named in the notification of 19 January 2018

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.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)

Corrigenda

New Delhi, dated the 16th February, 2018

G.S.R. 171(E).– In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), dated the 19th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 44(E), dated the 19th January, 2018, at page 3, in line 19, for "the Institute of Certified Management Accountants of India" read "the Institute of Cost Accountants of India".

[Notification No. 07/2018/F.No.142/16/2010 (SO)- TPL(Part)]

(Niraj Kumar)
Under Secretary to the Government of India

From when

As part of the notification dated 19 January 2018 that it corrects.

What to watch

The correction substitutes one professional body for another, so the class of persons named in the principal notification changes.
A corrigendum takes effect as part of the notification of 19 January 2018 that it corrects.
The extract gives only the words corrected and not the provision in which they appear.

Where you meet it

In applying the provision of the notification of 19 January 2018 that names the professional institute.

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. 11/2018 [F. No. 503/01/2005/FTD-II] / SO 731(E) · Notification No. 8 /2018 [F.No.196/38/2015-ITA-I)] / SO 696(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.