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The Central Board of Direct Taxes issues a corrigendum to correct item E in clause 22 of a prior notification. The correction adds text regarding amounts not allowable under clause (h) of section 43B of the Income-tax Act, 1961. The affected parties include entities subject to the notification published vide number G.S.R. 155(E) on 5th March, 2024. The correction replaces item E to include reference to section 43B clause (h).
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDA New Delhi the 19th March, 2024 INCOME-TAX G.S.R. 223(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. 155(E), dated 5th March, 2024, at page 2, for item E, read:–– ‘E. in clause 22, after the figures “2006”, the words and figures “ or any other amount not allowable under clause (h) of section 43B of the Income-tax Act, 1961” shall be inserted;’. [Notification No. 34 /2024 F. No. 370142/3/2024-TPL] KHUSHBOO LATHER, Under Secy.
