The Ministry of Law and Justice (Legislative Department) has issued a corrigenda to the recently enacted Income-tax Act, 2025, correcting minor typographical and drafting errors that appeared in the version published in the Gazette of India, Extraordinary, Part II, Section 1, Issue No. 35 dated August 21, 2025.
The corrigenda, published in the Gazette of India on September 3, 2025, covers corrections across multiple pages of the Act, including:
- Replacing terms such as "assesse" with the correct "assessee."
- Substituting "previous year" with "tax year" in line with the new terminology introduced under the Act.
- Rectifying drafting inconsistencies such as "sub-section" vs. "sub-sections," "gains is" corrected to "gains are," and removal of repeated words like "tax tax."
- Correcting cross-references such as "205(1)(a)" to "section 205(1)(a)."
- Updating several phrases for grammatical accuracy, such as "as prescribed" to "as may be prescribed," and "enure" to "ensure."
Additionally, the corrigendum makes a correction in the Bills of Lading Act, 2025, changing "or taken" to "done or taken."
The Ministry clarified that these corrections are formal editorial adjustments and do not alter the substantive provisions or policy intent of the Income-tax Act, 2025. The Act is set to come into force from April 1, 2026, ushering in a simplified and modernized tax law framework.
By addressing these errors promptly, the government seeks to ensure clarity, accuracy, and consistency in the interpretation and implementation of India's new direct tax law.
Official copy of the notification has been attached
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