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Case law › Notifications › 2022 › Notification No. 76/2022 [F. No. 187/3/2020-ITA-I] / SO 2961(E)
Notification 30 June 2022

Notification No. 76/2022 [F. No. 187/3/2020-ITA-I] / SO 2961(E)

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

What this is

Notification No. 76/2022 [F. No. 187/3/2020-ITA-I] / SO 2961(E) was published on 30 June 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to notification S.O. 2926(E) dated 28 June 2022. In Schedule-II of that notification, in column 4, item (v) is corrected to read "Mumbai - 4" in place of "Mumbai - 2", and item (vii) is corrected to read "Mumbai - 2" in place of "Mumbai - 4". The two entries are, in effect, transposed.

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 30th June, 2022

(INCOME TAX)

S.O. 2961(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2926(E), dated the 28th June, 2022, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 28th June, 2022, in Schedule-II—

(i) in column 4 in item (v), for "Mumbai - 2" read "Mumbai - 4";

(ii) in column 4 in item (vii), for "Mumbai - 4" read "Mumbai - 2".

[Notification No. 76/2022/F. No. 187/3/2020-ITA-I]

SOURABH JAIN, Under Secy.

Note : The Principal Notification No.70/2014 was published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (ii) vide S.O. 2915(E) dated the 13th November, 2014 read with Corrigendum SO. 2922 (E) dated 15th November, 2014 and Corrigendum SO. 2944(E) dated 20th November, 2014 and last amended by Notification No. 14/2021 vide S.O. 1160 (E) dated the 11th March, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide S.O. 1160 (E) dated the 11th March, 2021.

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 identifying the income-tax authority having jurisdiction over a case falling within the corrected Mumbai entries.

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. 73/2022 [F. No. 370142/29/2022-TPL (Part-I)] / GSR 482(E)  ·  Notification No. 74/2022 [F. No. 370142/29/2022-TPL (Part-I)] / SO 2958(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.