The Central Board of Indirect Taxes (CBDT) on August 29, 2023, issued a corrigendum to the Notification No. G.S.R. 615(E) dated August 18, 2023, related to the Income-tax (Eighteenth Amendment), Rules 2023
The following has been rectified namely: -
• In line 1 of page 6 after the words “Provided also that where the accommodation is owned” and before the words “by the employer and the same accommodation is”, the words “or taken on lease or rent” shall be inserted.
[Notification No. G.S.R. 636(E)]