VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2022 › Notification No. 84/2022 [F. No. 370142/23/2022-TPL] / GSR 528(E)
Notification 19 July 2022

Notification No. 84/2022 [F. No. 370142/23/2022-TPL] / GSR 528(E)

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

What this is

Notification No. 84/2022 [F. No. 370142/23/2022-TPL] / GSR 528(E) was published on 19 July 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)].

What it does

This is a corrigendum to the Central Board of Direct Taxes notification No. 67/2022 dated 21 June 2022, published as G.S.R. 463(E) of the same date. It directs that at page 16, line 39 of that notification, the letter "T" be read as "U". Nothing else in the principal 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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 19th July, 2022

(INCOME-TAX)

G.S.R. 582(E).––In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number 67/2022 dated 21st June, 2022, published vide number G.S.R. 463(E), dated 21st June, 2022 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),––

(i) at page 16, in line 39, for letter "T", read "U".

[Notification No. 84 /2022/F. No. 370142/23/2022-TPL]

MRINALINI KAUR SAPRA, 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.

What to watch

Where you meet it

Only when working from the published text of notification No. 67/2022 dated 21 June 2022, where the line in question has to be read as corrected.

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. 86/2022 [F. No. 500/PF1/S10(23FE)/FT&TR-II] / SO 3324(E)  ·  Notification No. 3/2022 →

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.