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Case law › Notifications › 2019 › Notification No. 02/2019 [F.No.203/06/2009/ITA-II] / SO 477(E)
Notification 24 January 2019

Notification No. 02/2019 [F.No.203/06/2009/ITA-II] / SO 477(E)

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

What this is

Notification No. 02/2019 [F.No.203/06/2009/ITA-II] / SO 477(E) was published on 24 January 2019. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to notification No. 68/2009 dated 15 September 2009, published as S.O. 2618 on 26 September 2009. In paragraph 1 and in clause (e) of paragraph 2, "clause (ii)" is to be read as "clause (iii)"; and in clauses (i), (ii), (iii) and (iv) of paragraph 1 and in clause (c) of paragraph 2, "scientific research" is to be read as "social science research".

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(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 24th January, 2019
S.O. 477(E).—In the notification of the Government of India, in the Ministry of Finance (Department of
Revenue) No. 68/2009 in F. No. 203/6/2009/ITA.II dated 15th of September, 2009, published in Part-II, Section 3,
Sub-section (ii) of the Gazette of India vide number S.O. 2618 dated the 26th of September, 2009.
(i) In paragraph 1 and in paragraph 2, clause (e): —
for "clause (ii) read "clause (iii)"
(ii) in paragraph (1), clauses (i), (ii), (iii) and (iv) and in paragraph (2), clause (c):—
for "scientific research" read "social science research"
[Notification No. 02/2019/F. No. 203/06/2009/ITA-II]
RAJARAJESWARI R.., Under Secy.
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 to watch

Where you meet it

In a claim to deduction for a contribution to the approved institution, and in the assessment of that claim under the correct clause.

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. 03/2019 [F.No.203/30/2007/ITA-II] / SO 551(E)  ·  Notification No. 01/2019 [F. No. 203/21/2018/ITA-II]/ SO 478(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.