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Case law › Notifications › 2019 › Notification No. 109/2019 [F.No.187/8/2019-ITA-I] / SO 4722(E)
Notification 31 December 2019

Notification No. 109/2019 [F.No.187/8/2019-ITA-I] / SO 4722(E)

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

What this is

Notification No. 109/2019 [F.No.187/8/2019-ITA-I] / SO 4722(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. 71/2019, S.O. 3426(E), dated 20 September 2019. In Schedule III of that notification, at page 5, two entries in column (2) are corrected: against serial number 24 the word 'DURGAPUR' is substituted by 'BURDWAN', and against serial number 25 the word 'JALPAIGURI' is substituted by 'SILIGURI'.

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
(Income-tax)

New Delhi, the 31st December, 2019

S.O. 4722 (E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 71/2019, dated the 20th September, 2019, published vide number S.O. 3426(E), dated the 20th September, 2019, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), in the Schedule –III at page 5,–

(i) against serial number 24 in the entry under the column (2), the word "DURGAPUR" is to be substituted as "BURDWAN".

(ii) against serial number 25 in the entry under the column (2), the word "JALPAIGURI" is to be substituted as "SILIGURI".

[Notification No. 109 /2019/F. No. 187/8/2019-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 jurisdiction question turning on Schedule III of Notification No. 71/2019, where the station named against serial number 24 or 25 is in issue.

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. 108/2019 [F.No.187/7/2019-ITA-I] / SO 4721(E)  ·  Notification No. 105/2019 [F.No.370142/35/2019-TPL)] /GSR 960(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.