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Case law › Notifications › 2024 › Notification No.5/2024 [F. No. 500/PF11/S10(23FE)/FT&TR-II(2)] / SO 64(E)
Notification 4 January 2024

Notification No.5/2024 [F. No. 500/PF11/S10(23FE)/FT&TR-II(2)] / SO 64(E)

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

What this is

Notification No.5/2024 [F. No. 500/PF11/S10(23FE)/FT&TR-II(2)] / SO 64(E) was published on 4 January 2024. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

A corrigendum to the notification of the Ministry of Finance (Department of Revenue) No. 89/2023 dated 13 October 2023, published as S.O. 4501(E). It directs that Notification No. 89/2023 may be read as Notification No. 89A/2023. Nothing in the substance of that 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(ii)]

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

CORRIGENDUM

New Delhi, the 4th January, 2024

S.O. 64(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 89/2023/F.No.500/PF11/S10(23FE)/FT&TR-II(2), dated 13.10.2023, published in Part-II, Section 3, Sub-section (ii) of the Gazette of India vide number S.O. 4501(E).

Notification No.89/2023 may be read as Notification No. 89A/2023.

[Notification No.5/ 2024/F. No. 500/PF11/S10(23FE)/FT&TR-II(2)]

APOORV TIWARI, Under Secy.

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

Wherever the October 2023 notification is cited by number, in returns, certificates and correspondence relying on it.

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. 9/2024 [F. No. 300196/51/2019-ITA-I] / S.O. 82(E)  ·  Notification No. 4/2024 [F. No. 370142/48/2023-TPL] / SO 66(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.