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Case law › Notifications › 2021 › Notification No. 59/2021 [F. No. 225/58/2021-ITA.-II] / SO 1839(E)
Notification 10 May 2021

Notification No. 59/2021 [F. No. 225/58/2021-ITA.-II] / SO 1839(E)

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

What this is

Notification No. 59/2021 [F. No. 225/58/2021-ITA.-II] / SO 1839(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 the notification published on 7 May 2021 vide S.O. 1803(E). It directs that in that notification the word "payee" is to be read as "payer".

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

(INCOME-TAX)

S.O. 1839(E).—In the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, published on 7th May, 2021, vide S.O. 1803(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), "payee" is to be read as "payer".

[Notification No. 59/2021/ F. No. 225/58/2021-ITA.-II]

PRAJNA PARAMITA, Director

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.

From when

10 May 2021.

What to watch

Where you meet it

Whenever the notification of 7 May 2021 is applied to decide whose position is being described, the payer's or the payee's.

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. 58/2021 [F. No. 370142/38/2020-TPL] / SO 1841(E)  ·  Notification No. 56/2021 [F. No. 225/58/2021-ITA.II] / SO 1803 →

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.