Summary: The Central Board of Direct Taxes (CBDT), through Notification No. 140/2026 dated 4 November 2026, issued a corrigendum correcting the assessment-year coverage in the English version of Notification No. 24/2019 dated 19 March 2019. The original notification concerned Andhra Pradesh Electricity Regulatory Commission, Hyderabad, bearing PAN AAAGA0114N, which was notified under section 10(46) of the Income-tax Act, 1961. The corrigendum invokes powers under section 536 of the Income Tax Act, 2025 and substitutes the assessment years specified in paragraph 3. The English text previously stated that the notification applied to assessment years 2019–2020, 2020–2021, 2021–2022, 2022–2023 and 2023–2024. It must now be read as applying to assessment years 2020–2021, 2021–2022, 2022–2023, 2023–2024 and 2024–2025. Consequently, the corrected English version excludes AY 2019–2020 from the stated five-year period and includes AY 2024–2025, while retaining the four intervening assessment years. The correction concerns the applicability period recorded in paragraph 3; it does not substitute the entire original notification. The corrigendum expressly states that the contents of the Hindi version of Notification No. 24/2019 dated 19 March 2019 remain unchanged. Accordingly, the revised assessment-year wording must be used when referring to paragraph 3 of the English version.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 140 /2026-Income Tax | Dated: 4th November, 2026
S.O. 6011(E).— In the English version of Notification no 24/2019/F. No. 196/73/2018-ITA-I dated 19.03.2019 whereby ‘Andhra Pradesh Electricity Regulatory Commission’, Hyderabad (PAN: AAAGA0114N) was notified under section 10(46) of the Income-tax act, 1961, following corrections are made in pursuance of powers under section 536 of Income Tax Act, 2025:-
In the paragraph no 3, “this notification shall apply with respect to the assessment year 2019-2020, 2020-2021, 2021-2022, 2022-2023 and 2023-2024” shall be read as “this notification shall apply with respect to the assessment year 2020-2021, 2021-2022, 2022-2023, 2023-2024 and 2024-2025”.
Contents of Hindi Version of Notification no. 24/2019/F. No. 196/73/2018-ITA-I dated 19.03.2019 remain same.
[Notification No. 140 /2026 /F. No. 300196/73/2018-ITA-I]
HARDEV SINGH, Under Secy.
