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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
INCOME-TAX
CORRIGENDUM
New Delhi, the 28th February, 2023
G.S.R. 156(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 G.S.R. 91(E), dated the 10th February, 2023:––
(i) at page number 224, in Part C, in column 10, in row 2, the words “Any other deduction as per the e-filing utility”
shall be inserted;
(ii) at page 230, for the table under item (a) under row 6, the following table shall be substituted, namely:––
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
7
“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
2019-20
54B
ii
2020-21
54B”;
(iii) at page 231, in the row after item (b) under row 6, for the figures “aXi + b”, the figures “aXi + aXii + b” shall be
substituted;
(iv) at page number 233,––
(a) for the table under item (b) 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
54/54F/54GB
ii
2019-20
54/54B/54F/54GB
iii
2020-21
54B”;
(b) in the row after item (b) under row 10, for the figures “aXii + b”, the figures “aXii + aXiii + b” shall be
substituted;
(v) at page number 243, in schedule VI-A, for the rows (u) and (v), the following shall be substituted, namely:––
“u
80U
ua
Any other deduction as per the e-
filing utility
v
Total deductions under Chapter VI-A (Total of a to ua)”;
(vi) at page number 276,–––
(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 115BBF
or u/s 115BBG or u/s 115BBH
a
Salaries
7a
b
House property
7b
c
Capital gains
7c
d
Other sources
7d
e
u/s 115BBF
7e
f
u/s 115BBG
7f
g
u/s 115BBH (other than
cost of acquisition)
7g”;
(b) in row 9, for the figures and letters, “7f + 8a”, the figures and letters “7f + 7g + 8a” shall be substituted;
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(vii) at page 284,––
(a) for the table under item (a) under row 7, the following 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/54B/54G/54GA
iii
2020-21
54B”;
(b) in the row after item (b) under row 7, for the figures “Xi + Xii”, the figures “Xi + Xii + Xiii” shall be
substituted;
(viii) at page 287,––
(a) for the table under item (a) under row 11, 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
54/54D/54F/54G/54GA
ii
2019-20
54/54B/54D/54F/54G/54GA
iii
2020-21
54B”;
(b) ) in the row after item (b) under row 11, for the figures “xi + xii”, the figures “xi + xii + xiii” shall be
substituted;
(ix) at page 302, for the row 3, the following table shall be substituted, namely:––
3
Part CA and D- Deduction in respect of other incomes/ other deduction
i
80TTA
ii
80TTB
iii
80U
iv
Any
other
deduction
as
per the e-filing
utility
Total Deduction under Part CA and D (total of i, ii, iii and iv)
3”;
(x) at page 318, in Part C,––
(a) after row C18 and before row C19, the following shall be inserted, namely:––
“C18a
Any other deduction as per the e-filing utility”;
(b) in row C19, for the words, letters and figures “Add items C1 to C18”, the words and figures “Add items
C1 to C18a” shall be substituted;
(xi) at page 320, after row E10 and before row E11, for the words, letters and figures “For E11 to E25 furnish the
information as on 31st day of March, 2022”, the words, letters and figures “For E11 to E25 furnish the information as
on 31st day of March, 2023” shall be substituted;
(xii) at page 341,––
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
9
(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 115BBF
or u/s 115BBG or u/s 115BBH
a
House property
7a
b
Capital gains
7b
c
Other sources
7c
d
u/s 115BBF
7d
e
u/s 115BBG
7e
f
u/s 115BBH (other than
cost of acquisition)
7f”;
(b) in row 9, for the figures and letters, “7e + 8a”, the figures and letters “7e + 7f + 8a” shall be substituted;
(xiii) at page 349,––
(a) for the table under item (a) under row 7, 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 (c) under row 7, for the figures and letter “xi + b”, the figures and letter “xi + xii +
b” shall be substituted;
(xiv) at page 351,––
(a) 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 (c) under row 10, for the figures and letter “xi + b”, the figures and letter “xi + xii +
b” shall be substituted;
(xv) at page 375, 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;
(xvi) at page 409,––
(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 115BBF
or u/s 115BBG or u/s 115BBH
a
House property
7a
b
Capital gains
7b
c
Other sources
7c
d
u/s 115BBF
7d
e
u/s 115BBG
7e
f
u/s 115BBH (other than
cost of acquisition)
7f”;
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(b) in row 9, for the figures and letters, “7e + 8a”, the figures and letters “7e + 7f + 8a” shall be substituted;
(xvii) at page 417,––
(a) for the point (i) in table under item (a) under row 7, the following shall be substituted namely:––
“i
2018-19
54D/54G/54GA
ii
2019-20
54D/54G/54GA”;
(b) in the row after item (b) under row 7, for the figures and letter “xi + b”, the figures and letter “xi + xii +
b” shall be substituted;
(xviii) at page 419, 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”;
(xvix) at page 420, in the row after item (b) under row 7, for the figures and letter “xi + b”, the figures and letter “xi +
xii + b” shall be substituted;
(xvx) at page 454, 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. 8/2023 (F. No. 370142/51/2022–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.
