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Case law › Notifications › 2020 › Notification No. 21/2020 [F.No. IT(A)/1/2020-TPL] / SO 1195(E)
Notification 20 March 2020

Notification No. 21/2020 [F.No. IT(A)/1/2020-TPL] / SO 1195(E)

Ministry of Finance

What this is

Notification No. 21/2020 [F.No. IT(A)/1/2020-TPL] / SO 1195(E) was published on 20 March 2020. Its subject is Ministry of Finance.

What it does

A corrigendum to the notification published as S.O. 1129(E) on 18 March 2020. At page 32 of that notification, in Form-3, the words "as per column (7) above within thirty days" are to be read as "as per column (8) above within fifteen days". The correction changes both the column referred to and the period allowed.

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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 20th March, 2020
S.O. 1195(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue), published on the 18th March, 2020, vide S.O. 1129(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), at page 32, in Form-3, for "as per column (7) above within thirty days", read "as per column (8) above within fifteen days".
[Notification No. 21/2020 /F.No. IT(A)/1/2020-TPL]
ANKUR GOYAL, Under Secy.
1572 GI/20
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 acting on a Form-3 issued under the scheme notified by S.O. 1129(E), and in computing the time left to comply with 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. 20/2020 [F. No.189/3/2020-ITA-I] / SO 1189(E)  ·  Notification No.18/2020 [F.No.IT(A)/1/2020-TPL]/SO 1129(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.