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Core Purpose

This notification issues corrigenda for typographical and grammatical errors in the Income-tax Act, 2025 and the Bills of Lading Act, 2025 as previously published in the Gazette of India.

Detailed Summary

The Ministry of Law and Justice (Legislative Department) issued corrigenda on 3rd September, 2025, for two Acts previously published in the Gazette of India, Extraordinary, Part II, Section 1. For the Income-tax Act, 2025 (30 of 2025), published in Issue No. 35 dated 21st August, 2025, numerous corrections are made across various pages and lines, addressing errors such as changing 'assesse' to 'assessee', 'previous' to 'tax', 'sub-section' to 'sub-sections', and specific phrasing adjustments like 'said to be a said to be a' to 'said to be a', 'gains is' to 'gains are', and 'as prescribed' to 'as may be prescribed', among others. For the Bills of Lading Act, 2025 (18 of 2025), published in Issue No. 23 dated 24th July, 2025, a correction is specified at page 2, line 41, changing 'or taken' to 'done or taken'. This corrigenda is signed by Dr. Rajiv Mani, Secretary to the Govt. of India.

Full Text

REGISTERED NO. DL-(N) 04/0007/2003-25 The Gazette of India CG-DL-E-03092025-265935 EXTRAORDINARY PART II - Section 1 PUBLISHED BY AUTHORITY NEW DELHI, WEDNESDAY, SEPTEMBER 3, 2025/BHADRA 12, 1947 (SAKA) Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 3rd September, 2025/ Bhadra 12, 1947 (Saka) CORRIGENDA In the Income-tax Act, 2025 (30 of 2025) as published in the Gazette of India, Extraordinary, Part II, Section 1, Issue No. 35, dated the 21st August, 2025,— +-------+------+--------------------------+-----------------------+ | Page | Line | For | Read | +=======+======+==========================+=======================+ | 26 | 13 | "said to be a said to be a" | "said to be a" | | 67 | 56 | "assesse" | "assessee" | | 97 | 23 | "previous" | "tax" | | 97 | 28 | "previous" | "tax" | | 119 | 24 | "assesse" | "assessee" | | 129 | 34 | "gains is" | "gains are" | | 147 | 2 | "assesse" | "assessee" | | 151 | 25 | "sub-section" | "sub-sections" | | 155 | 23 | "previous" | "tax" | | 160 | 24 | "sub-section" | "sub-sections" | | 178 | 1 | “145 (1).” | "145." | | 186 | 21 | "assesse" | "assessee" | | 226 | 35 | "205(1)(a)" | "section 205(1)(a)" | +-------+------+--------------------------+-----------------------+ THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1] +--------------------+------+--------------------------+-------------------------+ | Page | Line | For | Read | +====================+======+==========================+=========================+ | 230 | 19 | "205(1)(a)" | "section 205(1)(a)" | | 240 | 35 | "previous" | "tax" | | 274 | 16 | "year" | "year." | | 289 | 2 | "year;" | "year; or" | | 301 | 47 | "assesse" | "assessee" | | 304 | 18 | "previous" | "tax" | | 330 | 4 | "Assesssing" | "Assessing" | | 336 Marginal heading | | "in cases" | "cases" | | of section 298 | | | | | 339 | 15 | "or or any" | "or any" | | 343 | 11 | "rate such" | "rate on such" | | 368 | 2 | "enure" | "ensure" | | 387 | 44 | "Bombay; and" | "Bombay;" | | 419 | 1 | "sub-section" | "section" | | 433 | 8 | "tax tax" | "tax" | | 433 | 29 | "Assesing" | "Assessing" | | 466 | 25 | "has been has been" | "has been" | | 474 | 42 | "as prescribed" | "as may be prescribed" | | 475 | 24 | "as prescribed" | "as may be prescribed" | | 476 | 24 | "as prescribed" | "as may be prescribed" | | 477 | 31 | "may be as" | "as may be" | | 519 | 24 | "Act, 196" | "Act, 1961" | | 535 | 10 | "anaonymous" | "anonymous" | | 558 | 2 | "sections" | "section" | +--------------------+------+--------------------------+-------------------------+ CORRIGENDUM In the Bills of Lading Act, 2025 (18 of 2025), as published in the Gazette of India, Extraordinary, Part II, Section 1, dated the 24th July, 2025, Issue No. 23, at page 2, line 41, for “or taken”, read “done or taken”. DR. RAJIV MANI, Secretary to the Govt. of India. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI-110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054. MGIPMRND—203GI (S4)—03-09-2025. KSHITIZ MOHAN

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