Notification No. 105/2024 / GSR 601(E)

What it does

A corrigendum to the notification published vide G.S.R. 584(E) dated 20 September 2024. It makes four corrections: at page 28, in Schedule V, row A, the words "OR to be filed" are omitted; at page 32, in Schedule XXIII, row A, the words "or appeal to be filed" are omitted; at page 29, in Schedule XII, in rows X and Y, the last term of the formula, expressed as a figure multiplied by B, is omitted for both the new appellant case and the old appellant case; and at pages 31 and 32, in Schedules XX, XXI, XXII, XXIII, XXIV, XXV and XXVI, in their respective rows X and Y, the corresponding last term of the formula, a figure multiplied by C, is likewise omitted for both the new appellant case and the old appellant case.

Who it reaches

Persons computing amounts payable under the schedules of the parent notification
Appellants in both the new appellant and the old appellant category
Developers of the computation utility for these schedules
Officers verifying the amounts computed

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 27th September, 2024
INCOME-TAX
G.S.R. 601(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, SubSection (i), vide G.S.R. 584(E) dated the 20th September, 2024:––
(i) at page number 28, in schedule V, in row A, "the words 'OR to be filed' shall be omitted";
(ii) at page number 32, in Schedule XXIII, in row A, "the words 'or appeal to be filed' shall be omitted";
(iii) at page 29, in schedule XII in row X and row Y, last term of the formula represented in the form of [+(figure)* B], for new appellant case and old appellant case shall be omitted;
(iv) at page 31 and 32, in schedules XX, XXI, XXII, XXIII, XXIV, XXV and XXVI, in their respective row X and row Y, last term of the formula represented in the form of [+(figure)*C], for new appellant case and old appellant case shall be omitted.
[Notification No. 105/2024, F. No. 370142/16/2024-TPL]
SURBENDU THAKUR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub-Section (i) vide number G.S.R. 584(E) dated the 20th September, 2024.
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

27 September 2024.

What to watch

The corrigendum is dated 27 September 2024 and gives no separate commencement date; it corrects the parent notification of 20 September 2024, published only a week earlier.
The correction is substantive in effect: a term is struck out of the formulae in nine schedules, so an amount computed on the uncorrected text will be higher than the corrected formula gives.
The words struck out of Schedule V and Schedule XXIII narrow those rows to appeals actually filed, and no longer reach an appeal yet to be filed.
The formula corrections apply to both the new appellant case and the old appellant case in each affected row.

Where you meet it

In working out the amount payable under the schedules of the parent notification, and in any reconciliation of that figure with the departmental computation.

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. 4 of 2024 · Notification No. 104/2024 [F. No. 370142/16/2024-TPL] / GSR 584(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.

Notification No. 105/2024 [F. No. 370142/16/2024-TPL] / GSR 601(E)

What this is