Corrigendum for the Notification bearing G.S.R. No. 615 (E) dated 18.08.2023

Last updated: 30 August 2023

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This notification is a corrigendum, meaning it corrects an earlier notification, G.S.R. No. 615 (E) dated 18th August 2023. The correction specifically amends the wording related to accommodation provided by an employer. The phrase 'or taken on lease or rent' has been inserted into the original text.

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 Government 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.

FAQ :

This notification is a corrigendum, which means it corrects a previous notification (G.S.R. No. 615 (E) dated 18th August 2023).

The change involves the insertion of the words 'or taken on lease or rent' into the original notification.

The change is made in line 1 of page 6 of the Gazette Notification G.S.R. No. 615 (E) dated 18.08.2023.

The amendment relates to accommodation that is owned or taken on lease or rent by the employer and provided to an employee.

Notification No : 72/2023
Source : https://egazette.gov.in/WriteReadData/2023/248410.pdf

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