Notification No. 53 /2020 [F.No.300196/39/2018-ITA-I] / SO 2410(E)

What it does

This is a corrigendum to the Central Board of Direct Taxes notification No. 33/2020 in F. No. 300196/39/2018-ITA-I dated 23 June 2020, published as S.O. 2014(E). It corrects the English version in two places — paragraph 3 and the Explanatory Memorandum — by substituting for the years "2013-2014, 2014-2015, 2015-2016 and 2016-2017" the years "2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020 and 2020-2021". The effect is to extend the span of years covered by that notification from four to eight.

Who it reaches

the entity notified by notification No. 33/2020 dated 23 June 2020
its assessing officer for the four further years now covered
practitioners reading the years in paragraph 3 of that notification

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.

(ई ए )
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 22nd July, 2020
S.O.2410(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 33/2020 in F. No. 300196/39/2018-ITA-1 dated 23.06.2020, published in Part-II, Section 3, Sub-section (ii) of the Gazette of India vide S.O No. 2014 (E), the following corrections in the English version are made:-

S. No. | Para | In place of | May be read as
---|---|---|---
1. | 3 | 2013-2014, 2014-2015, 2015-2016 and 2016-2017. | 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020 and 2020-2021
2. | Explanatory Memorandum | 2013-2014, 2014-2015, 2015-2016 and 2016-2017. | 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020 and 2020-2021

[Notification No. 53 /2020/F.No.300196/39/2018-ITA-I]
PRAJNA PARAMITA, Director, (ITA-1)
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 correction adds four further years, 2017-2018 to 2020-2021, to the four originally printed.
It corrects the English version only; the corrigendum says nothing about the Hindi text.
The corrigendum carries no commencement clause of its own and takes the date of the notification it corrects, 23 June 2020.
The extract does not reproduce paragraph 3 of the principal notification, so whether the years are assessment years or financial years must be read from that notification.

Where you meet it

Whenever notification No. 33/2020 dated 23 June 2020 is relied on for a year beyond 2016-2017, where the corrected list of years must be read into paragraph 3 and the Explanatory Memorandum.

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. 54/2020 [F.No. 370142/22/2020-TPL] / GSR 464(E) · Notification No. 50/2020 [F. No. 300196/74/2018-ITA-I] / SO 2403(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.

What this is