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Core Purpose

Corrigendum by the Central Board of Direct Taxes correcting formatting and formula errors in an earlier income-tax notification's appeal schedules.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued a Corrigendum (G.S.R. 601(E), Notification No. 105/2024, File No. 370142/16/2024-TPL, dated 27th September 2024) to its earlier notification G.S.R. 584(E) dated 20th September 2024 published under Part II, Section 3, Sub-Section (i), making four corrections: omitting the words "OR to be filed" from row A of Schedule V at page 28; omitting the words "or appeal to be filed" from row A of Schedule XXIII at page 32; omitting the last term of the formula "[+(figure)*B]" for both new and old appellant cases in rows X and Y of Schedule XII at page 29; and omitting the last term of the formula "[+(figure)*C]" for new and old appellant cases in rows X and Y of Schedules XX, XXI, XXII, XXIII, XXIV, XXV and XXVI at pages 31 and 32; signed by Surbendu Thakur, Under Secretary.

Full Text

6306 GI/202 4 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 559] NEW DELHI, FRIDAY , SEPTEMBER 2 7, 2024 /ASVINA 5, 194 6 CG-DL-E-27092024-257564 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, Sub - Section (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 s chedule 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 s chedules 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 R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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