The Central Board of Direct Taxes (CBDT) on March 03, 2023, issued a corrigendum for notification no. G.S.R. 95(E), dated February 14, 2023, related to the Income-tax (Second Amendment) Rules, 2023
The following has been stated namely: -
• On page 51, the following changes shall be made namely: -
(a) for the table under item (a) under row 7, which provides “Amount deemed to be short-term capital gains” the table shall be substituted.
(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.
• On page 67, in row 4, which provides “Additions” in item (vi), for the brackets and figures – “(iv) + (v) + (vi)” the brackets and figures -"(iv) + (v)” shall be substituted
• On page 68, – (a) in rows 11 which states “Anonymous donations, included in 10, to be taxed under section 115BBC @ 30% (iii of Schedule VC)” and 12, which states “Income chargeable u/s 115BBI, included in 10, to be taxed @ 30% (Sl. No 7 of Schedule 115BBI)”
for the words and figure “included in 10”, the words and figure “included in 9” shall be substituted in both places.
Disclaimer: please refer to the document to view further amendments in detail
[Notification No. G.S.R. 164(E)]
