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Case law › Notifications › 2019 › Notification No. 108/2019 [F.No.187/7/2019-ITA-I] / SO 4721(E)
Notification 31 December 2019

Notification No. 108/2019 [F.No.187/7/2019-ITA-I] / SO 4721(E)

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

What this is

Notification No. 108/2019 [F.No.187/7/2019-ITA-I] / SO 4721(E) was published on 31 December 2019. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec.3(ii)].

What it does

A corrigendum to notification No. 77/2019 dated 3 October 2019 (S.O. 3597(E)). In the Schedule to that notification, at page 30, against serial number 462, the entry in column (2) reading "Income-tax Officer (ReAC) (Assessment Unit)-2(1)(2), Bengaluru" is substituted by "Income-tax Officer (ReAC) (Verification Unit)-2(1)(2), Bengaluru". The officer at that serial number is thus placed in the Verification Unit and not the Assessment Unit.

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 31st December, 2019
(Income-tax)
S.O. 4721(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue
(Central Board of Direct Taxes), number 77/2019, dated the 3rd October, 2019, published vide number S.O.
3597(E), dated the 3rd October, 2019, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), in
the Schedule at page 30,–
(i)against serial number 462 in the entry under the column (2), the words and figures "Income-tax Officer
(ReAC) (Assessment Unit)-2(1)(2), Bengaluru‖ is to be substituted as ―Income-tax Officer (ReAC) (Verification
Unit)-2(1)(2), Bengaluru.
[Notification No. 108 /2019/F. No. 187/7/2019-ITA-I]
GULZAR AHMAD WANI, 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 communication issued from the Regional e-Assessment Centre at Bengaluru, and in identifying the unit from which it came.

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. 2/2020 [F.No.203/07/2019-ITA-II]  ·  Notification No. 109/2019 [F.No.187/8/2019-ITA-I] / SO 4722(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.