This notification is a corrigendum, meaning it corrects a previous order issued under section 119 of the Income Tax Act, 1961. The Central Board of Direct Taxes has updated the table in paragraph 7 of the order dated 11th January 2021. Specifically, the dates for Singapore and Brazil have been amended, and a new footnote listing various official sources has been added below paragraph 7.
F. NO. 370153/39/2020-TPL
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
(TAX POLICY AND LEGISLATION DIVISION)
************
New Delhi, 12th January, 2021
CORRIGENDUM
In the order under section 119 of the Income tax Act, 1961,F. No. 370153
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FAQ :
A corrigendum is an official notice issued to correct an error in a previously published document.
The order being corrected is under section 119 of the Income Tax Act, 1961, with file number F. No. 370153/39/2020-TPL, dated 11th January 2021.
The rows related to Singapore and Brazil in the table at paragraph 7 have been updated with new dates. A new footnote listing several official government and professional body websites has also been inserted below paragraph 7.
The updated dates for Singapore and Brazil are detailed in the table within paragraph 7 of this corrigendum.
The new footnote provides a list of official sources, likely used to derive the information or dates presented in the order.
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Notification No : F. NO. 370153/39/2020-TPLPublished in Income Tax
Source : https://www.incometaxindia.gov.in/news/corrigendum_to_order_under_section_119_12_1_21.pdf