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Case law › Notifications › 2022 › Notification No. 4 /2022 [F.No.300196/4/2021-ITA-I] / SO 192(E)
Notification 13 January 2022

Notification No. 4 /2022 [F.No.300196/4/2021-ITA-I] / SO 192(E)

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

What this is

Notification No. 4 /2022 [F.No.300196/4/2021-ITA-I] / SO 192(E) was published on 13 January 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to Notification No. 142/2021 dated 31 December 2021, published vide S.O. 1(E). In paragraph 3 of that notification, the word "Assessment" is to be read as "Financial".

Why it was issued

The explanatory memorandum certifies that no person is adversely affected by giving retrospective effect to the notification.

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 13th January, 2022

S.O. 192(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.142/2021 in F.No.300196/4/2021-ITA-I dated 31.12.2021, published in Subsection (ii), Section 3, Part-II, Extraordinary of the Gazette of India vide number S.O.1 (E)-

(i) In paragraph 3: - For "Assessment" read "Financial".

[Notification No. 4 /2022 F.No.300196/4/2021-ITA-I]

SOURABH JAIN, Under Secy.

Explanatory Memorandum

It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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

13 January 2022.

What to watch

Where you meet it

In reading the years for which the notification of 31 December 2021 operates, when the exemption or benefit under it is claimed.

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. 6/2022 [F. No. 370142/60/2021-TPL] / GSR 15(E)  ·  Notification No. 5 /2022 [F.No.300196/13/2021-ITA-I] / SO 193(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.