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MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
INCOME-TAX
CORRIGENDUM
New Delhi, the 3rd March, 2023
G.S.R. 164(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 number G.S.R. 95(E), dated the 14th February, 2023:––
(i) at page 51,––
(a) in for the table under item (a) under row 7, the following table shall be substituted, namely:––
4
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
―Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised
in
Capital
gains
account (X)
Year in which
asset
acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2018-19
54D/54G/54GA
ii
2019-20
54D/54G/54GA‖;
(b) in the row after item (b) under row 7, for the letters and figure ―Xi + b‖, the letters and figures ―Xi + Xii +
b‖ shall be substituted;
(ii) at page 53,––
(a) in for the table under item (a) under row 10, the following table shall be substituted, namely:––
―Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised
in
Capital
gains
account (X)
Year in which
asset
acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2018-19
54D/54G/54GA
ii
2019-20
54D/54G/54GA‖;
(b) in the row after item (b) under row 10, for the letters and figure ―Xi + b‖, the letters and figures ―Xi + Xii
+ b‖ shall be substituted;
(iii) at page 54, in the table under row E, for the letters and figures ―B8* + B9e* + B11a1*‖, the letters and figures
―B8* + B11a1*‖ shall be substituted in both places;
(iv) at page 55, in row 2, in item (c), for the words, brackets and letters ―Any other income chargeable at special rate
(total of ci to cxv)‖, the words, brackets and letters ―Any other income chargeable at special rate (total of ci to cxiv)‖
shall be substituted;
(v) at page 58,––
(a) for the row 7, the following shall be substituted, namely:––
―7
Expenses debited to profit and
loss account considered under
other heads of income/ related to
income chargeable u/s 115BBH
a
House property
7a
b
Capital gains
7b
c
Other sources
7c
d
u/s 115BBH (other than
cost of acquisition)
7d‖;
(b) in row 8, for the figures and letters, ―7b + 7c‖, the figures and letters ―7b + 7c + 7d‖ shall be substituted;
(vi) at page 66,––
(a) in row 16, under Part B-TI, for the brackets, words and figures ―(Sl.No 7 of Schedule 115BBI)‖, the
brackets, words and figures ―(Sl.No.13-14-15)‖ shall be substituted;
(b) after row 11, the rows numbered as ―13‖, ―14‖ and ―15‖ shall be renumbered as ―12‖, ―13‖ and ―14‖,
respectively;
(vii) at page 67, in the row 4, in item (vi), for the brackets and figures ―(iv) + (v) + (vi)‖, the brackets and figures ―(iv)
+ (v)‖ shall be substituted;
(viii) at page 68,––
(a) in row 11 and 12, for the words and figure ―included in 10‖, the words and figure ―included in 9‖ shall be
substituted in both places;
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
5
(b) in row 13, for the words, brackets and figures ―Income chargeable to tax u/s twenty-second proviso to
clause (23C) of section 10 or sub-section (10) of section 13 (10-11-12-13)‖, the words, brackets and figures ―Income
chargeable to tax under twenty-second proviso to clause (23C) of section 10 or sub-section (10) of section 13 (9-10-
11-12)‖ shall be substituted;
(c) for the row 1, under Part B-TTI, the following shall be substituted, namely:––
―1
Tax payable on total income
a
Tax at normal rates on [Sl. No. (13 - 14) of Part B2 of Part B-TI] OR
[Sl. No. 13 of Part B3 of Part B-TI]
1a
b
Tax at special rates (total of col. (ii) of Schedule-SI)
1b
c
Tax on anonymous donation u/s 115BBC @30% on [Sl. No. 15 of
Part B1 of Part B-TI] OR [Sl. No. 11 of Part B3 of Part B-TI]
1c
d
Tax on income chargeable u/s 115BBI @30% on [Sl. No. 16 of Part B1
of Part B-TI] OR [Sl. No. 12 of Part B3 of Part B-TI]
1d
e
Tax at maximum marginal rate on Sl. No. 14 of Part B2 of Part B-TI
1e
f
Rebate on agricultural income [ In Part B2, applicable if (10-11) of Part
B-TI exceeds maximum amount not chargeable to tax]
1f
g
Tax Payable on Total Income (1a+ 1b+1c+ 1d+1e- 1f)
1g‖;
(ix) at page 69, in row B, for the words, figures and letter ―Form No. 16B/16C/16D furnished‖, the words, figures and
letter ―Form No. 16B/16C/16D/16E furnished‖ shall be substituted.
[Notification No. 11/2023/F. No. 370142/2/2023–TPL)]
RAMAN CHOPRA, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
