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Case law › Notifications › 2021 › Notification No. 57/2021 [F. No. 370142/46/2020-TPL] / SO 1838(E)
Notification 10 May 2021

Notification No. 57/2021 [F. No. 370142/46/2020-TPL] / SO 1838(E)

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

What this is

Notification No. 57/2021 [F. No. 370142/46/2020-TPL] / SO 1838(E) was published on 10 May 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to Notification No. 54/2021 dated 5 May 2021, published vide S.O. 1762(E) of the same date. At page 1, in paragraph 1, line 3, the name "Stretford Investment Pte. Ltd." is corrected to read "Stretford End Investment Pte. Ltd.". 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 10th May, 2021
S.O. 1838(E).—In the notification of the Government of India, in the Ministry of Finance, (Department of Revenue), (Central Board of Direct Taxes) No. 54/2021 in F.No. 370142/46/2020-TPL, dated the 5th May, 2021, published vide number S.O. 1762(E) dated the 5th May, 2021 in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), at page 1, in paragraph 1, in line 3 -
for "Stretford Investment Pte. Ltd." read "Stretford End Investment Pte. Ltd.".
[Notification No. 57 /2021/ F. No. 370142/46/2020-TPL]
KAMLESH CHANDRA VARSHNEY, Jt. Secy.
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. 54/2021 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. 61/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 1843(E)  ·  Notification No. 58/2021 [F. No. 370142/38/2020-TPL] / SO 1841(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.