Case law › Notifications › 2019 › Notification No. 38 /2019 [F.No. 370142/4/2019-TPL] / GSR 347(E)

Notification 3 May 2019

Notification No. 38 /2019 [F.No. 370142/4/2019-TPL] / GSR 347(E)

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99

What this is

Notification No. 38 /2019 [F.No. 370142/4/2019-TPL] / GSR 347(E) was published on 3 May 2019. Its subject is jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99.

What it does

A corrigendum to the notification published as G.S.R. 304(E) on 12 April 2019. At page 9, in row 22, column 2 of that notification, the entry "Aggregate of deductible amount under Chapter VI-A [10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+10(h)+10(i)+10(j)+10(l)]" is to be read as "Aggregate of deductible amount under Chapter VI-A [10(d)+10(e)+10(f)+10(g)+10(h)+10(i)+10(j)+10(l)]". The effect is to drop items 10(a), 10(b) and 10(c) from the aggregation formula in that row.

Who it reaches

Taxpayers computing the Chapter VI-A aggregate in the form notified by G.S.R. 304(E)
Return preparers and utility developers coding that row
Deductors and others relying on the aggregate figure
Assessing Officers checking the Chapter VI-A total

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.

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
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EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
la- 290] ubZ fnYyh] 'kqØokj] ebZ 3] 2019@o S'kk[k 13] 1941
No. 290] NEW DELHI, FRIDAY, MAY 3, 2019/VAISAKHA 13, 1941

अिधसूचना
, 3 मई, 2019
सा.का.िन. 347 (अ).—भारत सरकार, िवभाग, जिसे सा.का.िन. 304(अ), 2019 को असाधारण, भाग-II, खंड-3, उप-खंड (i) गया था, 3 पर, पंक्ति 22 में, स्तंभ 2 में, "अध्याय VI-क [10(क)+10(ख)+10(ग)+10(घ)+10(ड.)+10(च)+10(छ)+10(ज)+10(झ)+10(ञ)+10(ल)] रािश के योग" को "अध्याय-IV-क[10(घ)+10(ड.)+10(च)+10(छ)+10(ज)+10(झ)+10(ञ)+10(ल)] रािश का योग" पढ़ा जाए।

[अिधसूचना सं. 38/2019/फा. सं. 370142/4/2019-टीपीएल]
अवर सचिव

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd May, 2019
G.S.R. 347(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct taxes), published on the 12th April, 2019, vide G.S.R. 304(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), at page 9, in row 22, in column 2, for "Aggregate of deductible amount under Chapter VI-A [10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+10(h)+10(i) 10(j)+10(l)]" read "Aggregate of deductible amount under Chapter VI-A [10(d)+10(e)+10(f)+10(g)+10(h)+10(i)+10(j)+10(l)]".
[Notification No. 38 /2019/F.No. 370142/4/2019-TPL]
SAURABH GUPTA, Under Secy.
2356 GI/2019
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

The corrigendum changes the arithmetic of row 22: three of the eleven items no longer enter the total.
No commencement date is stated; it operates as a correction to G.S.R. 304(E) dated 12 April 2019.
The Hindi text in the gazette copy prints the chapter reference differently from the English; the English version reads Chapter VI-A in both places.
The parent notification must be consulted to see what items 10(a) to 10(l) are.

Where you meet it

In filling the Chapter VI-A aggregate row of the form notified by G.S.R. 304(E) and in the return utility built to it.

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. 09/2019 · Notification No. 37/2019 [F.No. 500/15/2015-APA-I]/SO 1653(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.