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Case law › Notifications › 2022 › Notification No. 13/2022 [F. No. 300196/1/2022-ITA-I] / SO 573(E)
Notification 10 February 2022

Notification No. 13/2022 [F. No. 300196/1/2022-ITA-I] / SO 573(E)

सौरभ िन, अिर सजचि

What this is

Notification No. 13/2022 [F. No. 300196/1/2022-ITA-I] / SO 573(E) was published on 10 February 2022. Its subject is सौरभ िन, अिर सजचि.

What it does

A corrigendum to Notification No. 11/2022 in F. No. 300196/1/2022-ITA-I dated 27 January 2022, published vide S.O. 357(E). The notification number is corrected: Notification No. 11/2022 is to be read as Notification No. 12/2022. Nothing in the substance of the parent notification is altered.

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.

सौरभ िन, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 10th February, 2022
S.O. 573(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2022 F.No.300196/1/2022-ITA-I dated 27.01.2022, published in Part-II, Section 3, Sub-section (ii) of the Gazette of India vide number S.O.357(E)-
Notification No. 11/2022 may be read as Notification No.12/2022.
[Notification No. 13/2022/F. No. 300196/1/2022-ITA-I]
SOURABH JAIN, Under Secy.
905 GI/2022
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 citing the notification of 27 January 2022 in a return, a claim or a proceeding, where the correct number must be used.

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. 14/2022 [F. No. 203/03/2021/ITA-II] / SO SO 985(E)  ·  Notification No. 11 /2022 [F. No. 300196/1/2022-ITA-I] / S.O. 357(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.