Corrigendum for the Notification bearing G.S.R. No. 615 (E) dated 18.08.2023 i.e. Income Tax Notification No. 65/2023 dated 18th August, 2023 related to Amended Income Tax Rules for Valuation of Accommodation Perquisite.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi
Notification No. 72/2023-Income Tax | Dated: 29th August, 2023
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.
