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Case law › Notifications › 2021 › Notification No. 116/2021 [F. No. 370142/39/2021-TPL] / SO 3903(E)
Notification 21 September 2021

Notification No. 116/2021 [F. No. 370142/39/2021-TPL] / SO 3903(E)

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

What this is

Notification No. 116/2021 [F. No. 370142/39/2021-TPL] / SO 3903(E) was published on 21 September 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to Notification No. 112/2021 dated 16 September 2021, published vide S.O. 3801(E) of the same date. At page 3, in lines 9 and 10, the name "276522 Ontario Limited" is corrected to read "2726522 Ontario Limited". It corrects the identity of the entity named in the parent notification and changes nothing else.

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.

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

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 21st September, 2021

Taxation and Other Law

S.O. 3903(E).—In the notification of the Government of India, Ministry of Finance, (Department of Revenue) (Central Board of Direct Taxes) number 112/2021 dated the 16th September, 2021, published vide number S.O. 3801(E) dated the 16th September, 2021 in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), at page 3, in line 9 and 10, for "276522 Ontario Limited" read "2726522 Ontario Limited".

[Notification No. 116 /2021/ F. No. 370142/39/2021-TPL]

NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division)

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

When checking whether a particular entity is the one named in Notification No. 112/2021 before acting on that notification.

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. 117/2021 [F. No. 370142/44/2021-TPL] / GSR 661(E)  ·  Notification No. 115/2021 [F. No. 300196/9/2021-ITA-I] / SO 3882(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.