Corrigendum to notification no. 104 of 2024 published in the Gazette vide G.S.R. 584(E) dated the 20th September, 2024.
On September 27, 2024, the Ministry of Finance (Department of Revenue) released Notification No. 105/2024, which serves as a corrigendum to the earlier Notification No. 104/2024 published on September 20, 2024. This corrigendum addresses specific amendments in various schedules of the Income Tax regulations outlined in the Gazette of India. Key changes include the omission of the phrase “OR to be filed” from Schedule V, and the removal of the phrase “or appeal to be filed” from Schedule XXIII. Furthermore, adjustments were made to the last term of formulas represented as [+(figure)*B] and [+(figure)*C] in several schedules, specifically for both new and old appellant cases.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 105/2024- Income Tax | Dated: 27th September, 2024
G.S.R. 601(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes) published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (i), vide G.S.R. 584(E) dated the 20th September, 2024:––
(i) at page number 28, in schedule V, in row A, the words “OR to be filed” shall be omitted;
(ii) at page number 32, in Schedule XXIII, in row A, the words “or appeal to be filed” shall be omitted;
(iii) at page 29, in schedule XII in row X and row Y, last term of the formula represented in the form of [+(figure)* B], for new appellant case and old appellant case shall be omitted;
(iv) at page 31 and 32, in schedules XX, XXI, XXII, XXIII, XXIV, XXV and XXVI, in their respective row X and row Y, last term of the formula represented in the form of [+(figure)*C], for new appellant case and old appellant case shall be omitted.
[Notification No. 105/2024, F. No. 370142/16/2024-TPL]
SURBENDU THAKUR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub-Section (i) vide number G.S.R. 584(E) dated the 20th September, 2024.
