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Core Purpose

Corrigendum issued by the Central Board of Direct Taxes correcting notification No. 65/2023 dated 18 August 2023 (G.S.R. 615(E)) relating to income-tax rules on employer-provided accommodation.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued a Corrigendum (G.S.R. 636(E)) dated 29 August 2023 to Income-tax Notification No. 65/2023 dated 18 August 2023 (published as G.S.R. 615(E), Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)), directing that in line 1 of page 6 of the earlier notification, after the words "Provided also that where the accommodation is owned" and before the words "by the employer and the same accommodation is", the words "or taken on lease or rent" shall be inserted; the corrigendum (Notification No. 72/2023/F. No.370142/21/2023-TPL Part(1)) was signed by Amrit Pritom Chetia, Under Secretary.

Full Text

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 496] NEW DELHI, TUES DAY, AUGUST, 29, 2023/ BHADRA 7, 194 5 CG-DL-E-29082023-248410 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi , the 29th August , 2023 (INCOME -TAX) G.S.R . 636 (E).—In the notification of the Gove rnment of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) No. 65/2023 dated 18th August, 2023, published vide No. G.S.R. 615(E), dated 18.08.2023 in the Gazette of India, Extraordinary, Part -II, Section 3, Sub -section (i), — (i) In line 1 of page 6 of the Gazette Notification G.S.R. No. 615 (E) dated 18.08.2023, after the words “Provided also that where the accommodation is owned” and before the words “by the employer and the same accommodation is”, the words “or taken on lease or rent” shall be inserted. [Notification No. 72/2023/F. No.370142/21/2023 -TPL Part(1)] AMRIT PRITOM CHETIA, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New De lhi-110064 and Published by the Controller of Publications, Delhi -110054.

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