Case law › Notifications › 2021 › Notification No. 102 /2021 [F. No. 370142/35/2021–TPL (Part I)] / GSR 619(E)

Notification 7 September 2021

Notification No. 102 /2021 [F. No. 370142/35/2021–TPL (Part I)] / GSR 619(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]

What this is

Notification No. 102 /2021 [F. No. 370142/35/2021–TPL (Part I)] / GSR 619(E) was published on 7 September 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)].

What it does

A corrigendum to the notification published as G.S.R. 616(E) dated 6 September 2021. At page 2, line 16 of that notification, "26th" is to be read as "27th". It makes no other change.

Who it reaches

Readers of the notification G.S.R. 616(E) dated 6 September 2021
Anyone computing a period from the date printed at that line
Return preparers and departmental officers applying the parent 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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
INCOME-TAX
CORRIGENDUM
New Delhi, the 7th September, 2021
G.S.R. 619(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 (i), vide number G.S.R. 616(E), dated the 6th September, 2021, at page 2, in line 16, for "26th" read "27th".

[Notification No. 102 /2021 /F. No. 370142/35/2021–TPL (Part I)]
SHEFALI SINGH, Under Secy., Tax Policy & 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.

What to watch

The correction is confined to a single figure at page 2, line 16 of the parent notification.
The corrigendum does not reproduce the sentence corrected, so the parent notification must be read to see what date the figure governs.
No commencement date is stated; it operates as a correction to G.S.R. 616(E) dated 6 September 2021.
Nothing else in the parent notification is disturbed.

Where you meet it

Only in reading the parent notification G.S.R. 616(E) dated 6 September 2021 correctly.

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. 108/2021 [F. No. 370149/158/2021-TPL] / SO 3681(E) · Notification No. 101/2021 [F.No. 370142/35/2021-TPL (Part-I)] / GSR 616(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.