Corrigendum

Last updated: 12 May 2021

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This is a corrigendum, or correction notice, regarding a previous notification published by the Central Board of Direct Taxes on 7th May 2021. The correction states that the word 'payee' in the original notification should be interpreted as 'payer'. This amendment ensures accuracy in the official tax documentation.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 10th May, 2021
(INCOME-TAX)

S.O. 1839(E).—In the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, published on 7th May, 2021, vide S.O. 1803(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), “payee” is to be read as “payer”.

[Notification No. 59/2021/ F. No. 225/58/2021-ITA.-II]
PRAJNA PARAMITA, Director

FAQ :

This notification is a corrigendum, meaning it corrects an error in a previously published notification.

The notification being corrected was published on 7th May 2021, vide S.O. 1803(E).

The word 'payee' in the original notification should be read as 'payer'.

This corrigendum was issued by the Central Board of Direct Taxes, Ministry of Finance, Department of Revenue.

This corrigendum was issued on 10th May 2021.

Notification No : 59/2021
Source : https://www.incometaxindia.gov.in/communications/notification/notification_59_2021.pdf

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