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Case law › Notifications › 2019 › Notification NO. 86/2019 [F.No.370149/154/2019-TPL] / SO 3968(E)
Notification 1 November 2019

Notification NO. 86/2019 [F.No.370149/154/2019-TPL] / SO 3968(E)

का.आ. 3968(अ).— िवभाग !"#$%&'(,

What this is

Notification NO. 86/2019 [F.No.370149/154/2019-TPL] / SO 3968(E) was published on 1 November 2019. Its subject is का.आ. 3968(अ).— िवभाग !"#$%&'(,.

What it does

A corrigendum to the notification published vide S.O. 3265(E) dated 12 September 2019. In the English version of that notification, the word 'assesse' is to be read as 'assessee' at five places: page 21 lines 12 and 28, and page 23 lines 30, 37 and 44.

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.

, तारीख 1
र, 2019
आय-कर
का.आ. 3968(अ).— िवभाग !"#$%&'(,
), असाधारण, भाग II, खंड 3 उप-खंड (ii) * %&'( +क का.आ. 3265(अ), तारीख
12 िसतंबर, 2019 ",-)./ &$0 1-2-34
[अिधसूचना सं. 86/2019/फा. सं. 370149/154/2019-टीपीएल]
अंकु र गोयल, अवर सिचव (कर नीित और िवधान)
CORRIGENDA
New Delhi, the 1st November, 2019
(INCOME-TAX)
S.O. 3968(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. 3265(E), dated the 12th September, 2019, in the English version, at,-
Page No.
(1)
Line(s) No.
(2)
For
(3)
Read
(4)
21 12 "assesse" "assessee"
21 28 "assesse" "assessee"
23 30 "assesse" "assessee"
23 37 "assesse" "assessee"
23 44 "assesse" "assessee"
[Notification No. 86/2019/F. No. 370149/154/2019–TPL]
ANKUR GOYAL, Under Secy. (Tax Policy and Legislation)

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.

From when

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

What to watch

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. 85/2019 [F.No.370149/154/2019-TPL] / SO 3967(E)  ·  Notification No. 84/2019 [F.No.503/09/2009-FTD-II] / SO 3789(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.