Notification No. 78/2022 [F. No. 187/3/2020-ITA-I] / SO 3044(E)

What it does

A corrigendum to Notification S.O. 2692(E) dated 10 June 2022. In the Schedule to that notification, five corrections are made: at serial number 3, column (2), 'Principal Chief Commissioner of Income-tax, Tamil Nadu (Chennai)' is to be read as 'Principal Chief Commissioner of Income-tax, Tamil Nadu & Puducherry (Chennai)'; at serial number 15, columns (4) and (5), the Technical Unit designations in items (ii), (iii) and (iv) are corrected to Technical Unit-1 at Kolkata, Mumbai and Chennai respectively; and in the Hindi version, in column (4), 'the Principal Chief Commissioner of Income-tax' is to be read as 'Principal Commissioner of Income-tax'.

Who it reaches

Income-tax authorities in the Tamil Nadu and Puducherry region
The Technical Units at Kolkata, Mumbai and Chennai and officers posted to them
Assessees whose matters are routed to those units

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 Act	Now
s.3	s.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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 4th July, 2022
(INCOME TAX)
S.O. 3044(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2692(E), dated 10th June, 2022 published in Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 10th June, 2022, in the Schedule:-
(I) in Serial Number 3, in column number (2), for "Principal Chief Commissioner of Income-tax, Tamil Nadu (Chennai)" read "Principal Chief Commissioner of Income-tax, Tamil Nadu & Puducherry (Chennai)";
(II) in Serial Number 15, in column number (4) and column number (5), in item (ii), for "(Technical Unit)-2, Kolkata" read "(Technical Unit)-1, Kolkata";
(III) in Serial Number 15, in column number (4) and column number (5), in item (iii), for "(Technical Unit)-3, Mumbai" read "(Technical Unit)-1, Mumbai";
(IV) in Serial Number 15, in column number (4) and column number (5), in item (iv), for "(Technical Unit)-4, Chennai" read "(Technical Unit)-1, Chennai";
(V) In the Hindi version, in Column Number (4), for "the Principal Chief Commissioner of Incometax" read "Principal Commissioner of Income-tax".
[Notification No. 78/2022/F. No. 187/3/2020-ITA-I]
VIKAS SINGH, 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

As part of the notification dated 10 June 2022 that it corrects.

What to watch

A corrigendum takes effect as part of the original notification of 10 June 2022; it corrects the text rather than making fresh law.
The Hindi version correction changes the rank of the authority named in column (4), which matters for the validity of acts done in that name.
The extract gives only the corrections, not the corrected Schedule; the principal notification must be read with these substitutions.

Where you meet it

In identifying the correct authority and unit named in a notice or order issued under the 10 June 2022 jurisdiction notification.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 79/2022 [F. No. 300196/38/2021-ITA-I] / SO 3105(E) · Notification No. 77 /2022 [F. No. 370142/29/2022-TPL (Part-1)] / GSR 505(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.

What this is