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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 4/2022- Income Tax
New Delhi, the 13th January, 2022
S.O. 192(E). - In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 142/2021 in F.No.300196/4/2021-ITA-I dated 31.12.2021, published in Subsection (ii), Section 3, Part-II, Extraordinary of the Gazette of India vide number S.O.1 (E)-
(i) In paragraph 3: – For “Assessment” read “Financial”.
[ F.No.300196/4/2021-ITA-I]
SOURABH JAIN, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
FAQ :
The purpose of this notification is to correct a minor error in a previous Income Tax notification (No. 142/2021).
It changes the word 'Assessment' to 'Financial' in paragraph 3 of the notification dated 31.12.2021.
This corrigendum was issued on 13th January 2022.
No, it is certified that no person is being adversely affected by this change.
It amends Notification No. 142/2021, which was published on 31st December 2021.
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Source : https://www.incometaxindia.gov.in/communications/notification/notification-04-2022.pdf