Case law › Notifications › 2019 › Notification NO. 85/2019 [F.No.370149/154/2019-TPL] / SO 3967(E)

Notification 1 November 2019

Notification NO. 85/2019 [F.No.370149/154/2019-TPL] / SO 3967(E)

5691 Gi/2019 (1)

What this is

Notification NO. 85/2019 [F.No.370149/154/2019-TPL] / SO 3967(E) was published on 1 November 2019. Its subject is 5691 Gi/2019 (1).

What it does

A corrigendum to the notification published vide S.O. 3264(E) dated 12 September 2019. In the English version of that notification, the word 'assesse' is to be read as 'assessee' at six places: page 11 line 38, page 12 lines 9 and 25, page 13 line 40, and page 14 lines 3 and 21.

Who it reaches

Readers and users of the notification published vide S.O. 3264(E) dated 12 September 2019

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.

5691 GI/2019 (1)
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 3575] NEW DELHI, FRIDAY, NOVEMBER 1, 2019/KARTIKA 10, 1941

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-
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आय-कर
का.आ. 3967(अ).— िवभाग !"#$%&'(,
), असाधारण, भाग II, खंड 3 उप-खंड (ii) * %&'( +क का.आ. 3264(अ), तारीख
12
र, 2019 ",-)./ &$0 1-2-34
[अिधसूचना सं. 85/2019/फा. सं. 370149/154/2019-टीपीएल]
अंकु र गोयल, अवर सिचव (कर नीति और िवधान)

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDA
New Delhi, the 1st November, 2019
(INCOME-TAX)
S.O. 3967(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii), vide number S.O. 3264(E), dated the 12th September, 2019, in the English version, at,-

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

| Page No. (1) | Line(s) No. (2) | For (3) | Read (4) |
|---|---|---|---|
| 11 | 38 | "assesse" | "assessee" |
| 12 | 9 | "assesse" | "assessee" |
| 12 | 25 | "assesse" | "assessee" |
| 13 | 40 | "assesse" | "assessee" |
| 14 | 3 | "assesse" | "assessee" |
| 14 | 21 | "assesse" | "assessee" |

[Notification No. 85/2019/F. No. 370149/154/2019–TPL]
ANKUR GOYAL, Under Secy. (Tax Policy and Legislation)

From when

As part of the notification dated 12 September 2019 that it corrects.

What to watch

The correction is purely one of spelling and makes no substantive change to the notification.
It applies to the English version only.
It takes effect as part of the notification dated 12 September 2019 that it corrects.
The Hindi portion of the extract is heavily damaged by OCR and cannot be relied on.

Where you meet it

In reading the text of the notification of 12 September 2019 as published in the Gazette.

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

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.