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The Central Board of Direct Taxes issues a corrigendum for notification number S.O. 5429(E) dated 28 December 2021. The corrigendum updates paragraph 10 clause (i) regarding orders passed by the Commissioner of Income-tax (Appeals). The revised text specifies that the Commissioner of Income-tax (Appeals) passes the order under clause (x) of sub-paragraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7 by affixing digital signature.
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 7th January, 2022 INCOME-TAX
S.O. 90(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 (ii), vide number S.O. 5429(E), dated the 28th December, 2021, at page 18, in paragraph 10, the clause (i) shall be read as the following, namely,–– “the Commissioner of Income-tax (Appeals), in case of order passed under clause (x) of sub- paragraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7, by affixing digital signature;”
[Notification No. 02 /2022 (F. No. 370142/66/2021–TPL)] SHEFALI SINGH, Under Secy.
