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Case law › Notifications › 2022 › Notification No. 2/2022 [F. No. 370142/66/2021–TPL)] / SO 90(E)
Notification 7 January 2022

Notification No. 2/2022 [F. No. 370142/66/2021–TPL)] / SO 90(E)

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

What this is

Notification No. 2/2022 [F. No. 370142/66/2021–TPL)] / SO 90(E) was published on 7 January 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

A corrigendum to the notification published as S.O. 5429(E) dated 28 December 2021. At page 18 of that notification, in paragraph 10, clause (i) is to be read as providing that the Commissioner of Income-tax (Appeals) shall authenticate, by affixing a digital signature, an order passed under clause (x) of sub-paragraph (1) of paragraph 5, or under sub-paragraph (5) of paragraph 6, or under sub-paragraph (8) of paragraph 7 of that scheme.

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 7th January, 2022

INCOME-TAX

S.O. 90(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 (ii), vide number S.O. 5429(E), dated the 28th December, 2021, at page 18, in paragraph 10, the clause (i) shall be read as the following, namely,––

"the Commissioner of Income-tax (Appeals), in case of order passed under clause (x) of subparagraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7, by affixing digital signature;"

[Notification No. 02 /2022 (F. No. 370142/66/2021–TPL)]

SHEFALI SINGH, Under 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

On the face of an appellate order served electronically, and in any dispute about whether such an order was validly authenticated.

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. 3/2022 [F. No. 300196/11/2021-ITA-I] / SO 145(E)  ·  Notification No. 1/2022 [F. No. 300196/28/2019-ITA-I] / SO 73(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.