SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – AMENDMENT IN NOTIFICATION NO. SO 2754(E), DATED 22-10-2014
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)
(INCOME-TAX)
CORRIGENDUM
NOTIFICATION NO. 65/2014
New Delhi, Dated the 13th November, 2014
S.O. 2814(E) – In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2754(E) dated the 22nd October, 2014 published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 22nd October, 2014, in the Schedule,
(i) in column (2) the words “Commissioner of Income-tax (Exemption)” wherever appearing is to be read as “Commissioner of Income-tax (Exemptions)”;
(ii) against serial number 6 in the entry under of column (2), the words and figures “Delhi-2” is to be read as “Delhi”;
(iii) against serial number 10 in the entry under column (5), after the words “serial numbers 158 to 181”, the words “and 112 to 116” is inserted ;
(iv) against serial number 14 in the entry under column (5), the number “241” is to be read as “250”;
(v) against serial number 14 in the entry under of column (4), the words “Mumbai and Navi Mumbai” are to be read as “area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation”.
[F. No. 187/38/2014 (ITA.I)]
(Deepshikha Sharma)
Director of the Government of India
The instant insertions/amendments are purported to have been made in/to the earlier-
“S.O. 2754(E) dated the 22nd October, 2014 published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 22nd October, 2014, in the Schedule, – ”
Such notifications and later revisions thereof are being made, particularly in recent years, with such a frequency that it becomes quite difficult , rather a cumbersome and time consuming job for one and all concerned, besides common taxpayers, even to professionals, to every time locate and relate. The matter could be easily simplified , should the revised text, with the changes incorporated,is published, instead of the mere changes.Further, GOI, so far known, is not a document readily available through a quick search. Any contra useful suggestion ?