In CBDT notification No. 97/2016-Income Tax related to Adjudicating Authority & Appellate Tribunal under Benami Property Act the word “established under” should be read as “referred to in”.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 8th December, 2016
S.O. 3681(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 97/2016, published vide number S.O. 3288(E) dated the 25th October, 2016, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), at page 2, in the line 9, for “established under” read “referred to in”.
[Notification No.113/2016/F. No. 149/144/2015 –TPL (Part-II)]
ABHISHEK GAUTAM, Under Secy. (TPL-II)