Corrigendum to Notification No 35/2020 regarding extension of time limits under the Income-tax Act, 1961 and related Acts


Quick Summary
This notification is a corrigendum, meaning it corrects a previous notification (No 35/2020) concerning the extension of time limits under the Income-tax Act, 1961. Two specific corrections have been made to the original text. Firstly, the reference to sections 54 or 54GB has been amended to include sections 54 to 54GB. Secondly, a reference to 'sub-clause (i)' has been clarified to 'sub-clause (i) of clause (c)'.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 29th June, 2020

TAXATION AND OTHER LAWS

S.O. 2126(E).—In the notification of the Government of India, Ministry of Finance, (Department of Revenue) (Central Board of Direct Taxes), number 35/2020, dated the 24th June, 2020, published, vide, number S.O. 2033(E), dated the 24th June, 2020 in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), at page 3,-

(i) in line 30, for “section 54 or 54GB” read “sections 54 to 54GB”;

(ii) in line 35, for “sub-clause (i)” read “sub-clause (i) of clause (c)”.

[Notification No 39 /2020/ F. No. 370142/23/2020-TPL]

NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division)

FAQ :

A corrigendum is an official notice issued to correct an error in a previously published document.

This corrigendum corrects Notification No 35/2020, which was about the extension of time limits under the Income-tax Act, 1961.

The corrections are: changing 'section 54 or 54GB' to 'sections 54 to 54GB', and changing 'sub-clause (i)' to 'sub-clause (i) of clause (c)'.

This corrigendum was issued on the 29th June, 2020.

This notification is related to the Income-tax Act, 1961, and other related Acts.

 

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