**Executive Summary**
This document is a corrigendum to the Income-tax Act, 2025, published in the Gazette of India on August 21, 2025. It also includes corrigenda for the Health Security se National Security Cess Act, 2025 and the Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—GRAM G Act, 2025. The date of publication is January 30, 2026.
**Key Points / Main Content**
* **Income-tax Act, 2025 Corrigenda:**
* A series of corrections are listed, specifying the page and line numbers, the incorrect text ("For"), and the corrected text ("Read").
* The corrections include typographical errors and minor wording adjustments.
* The corrections affect various sections of the act, including section numbers, clauses, and specific phrases.
* **Health Security se National Security Cess Act, 2025 Corrigenda:**
* A series of corrections are listed, specifying the page, line number, and column numbers, the incorrect text ("For"), and the corrected text ("Read").
* The corrections include typographical errors and minor wording adjustments.
* The corrections affect various sections of the act, including sub-sections
* **Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—GRAM G Act, 2025 Corrigenda:**
* A series of corrections are listed that refer to specific pages and lines.
* Corrections involve typographical errors and minor changes in wording.
**Impact Analysis**
**Legislative Department**
* **Impact:** The legislative department is impacted directly, as it is the publishing authority for this document.
* **Action Required:** Ensure the corrected version of the acts are updated and disseminated appropriately.
**Taxpayers/Citizens and Related Stakeholders**
* **Impact:** Taxpayers, legal professionals, and other stakeholders who rely on the accuracy of the Income-tax Act, Health Security se National Security Cess Act, and Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—GRAM G Act are impacted.
* **Action Required:** Review the corrections and update their understanding of the acts accordingly.
**Government Bodies**
* **Impact:** Relevant government bodies that implement and enforce the Income-tax Act, Health Security se National Security Cess Act, and Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—GRAM G Act are affected.
* **Action Required:** Ensure internal documentation and procedures reflect the corrected versions of the acts.
Key Entities Referenced
Income-tax Act, 2025 (30 of 2025): This act is being corrected by this corrigenda.
Ministry of Law and Justice (Legislative Department): The department responsible for issuing the corrigendum.
Health Security se National Security Cess Act, 2025 (35 of 2025): Another act for which a corrigendum is issued in the document.
Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—GRAM G Act, 2025 (36 of 2025): Another act for which a corrigendum is issued in the document.
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EXTRAORDINARY
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PART II—Section 1
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PUBLISHED BY AUTHORITY
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No. 2] NEW DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 (SAKA)
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Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 30th January, 2026/ Magha 10, 1947 (Saka)
CORRIGENDA
In the Income-tax Act, 2025 (30 of 2025) as published in the Gazette of India,
Extraordinary, Part II, Section 1, Issue No. 35, dated the 21st August, 2025,—
Page Line(s) For Read
5 13 “Institution” “Institutional”
80 4 “guidelines may be” “guidelines as may be”
100 7 “section 5” “section 56”
157 7 “person” “persons”
178 28 “said section.410(4)” “said section”
185 19 “section 2(k)” “section 2(d)”
230 30 “section 33(8), determined in such “section 33(8);”
manner, as may be prescribed;”
237 23 “financial year under the” “financial year”
238 2-3 “of the clause (i)” “of clause (i)”
238 20 “specified is” “specified in”2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
Page Line(s) For Read
246 12 “sub-sections” “sub-section”
255 13-14 “him in as” “him as”
262 11 “accounts” “account”
280 20 “payable the” “payable under the”
280 21 “this Act” “of this Act”
281 11 “where custody” “whose custody”
288 18 “accounts” “account”
289 48 “authenticated as may be” “authenticated in such manner,
as may be”
295 10 “33 and 40” “33 to 40”
335 7 “one hundred eighty” “one hundred and eighty”
337 18 “the sub-section” “sub-section”
337 42 “clause (c)” “clauses (c)”
339 42 “liability tax” “liability for tax”
351 3 “in the section 4” “in section 4”
366 18 “application under” “application made under”
371 37 “section 12(1)(ac)” “section 12A(1)(ac)”
373 26 “any the specified” “any specified”
374 5 “and (7);” “and (7); and”
374 6 “35(b)(i); and” “35(b)(i).”
377 7 “sub-clauses” “sub-clause”
377 31 “sub-section 12A(2)” “section 12A(2)”
382 40 “sub-clause” “sub-clauses”
404 39 “shall such income” “such income”
412 40 “interest credit” “interest credited”
424 20 “within of one year” “within one year”
459 27 “section 508(1)(k) of the” “section 508(1)(k)”
463 20-21 “section 262 and section 397(2)(h)” “section 262”
463 37 “certificates statements” “certificates, statements”
464 15 “such relates” “such disclosure relates”
465 43 “under the section” “under section”
491 33 “on after” “on or after”
515 10 “regulation 2(1)(o)(p)” “regulation 2(1)(p)”
523 48-49 “to regulation” “to in regulation”
524 16-17 “2(n) of the defined in “2(n) of”
regulation 2(n) of”
530 22 “regulated under” “under”
534 48-49 “of University” “of such University”
534 50 “as of such” “and”
_______SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
CORRIGENDA
The Health Security se National Security Cess Act, 2025 (35 of 2025) as published in the
Gazette of India, Extraordinary, Part-II, Section 1, dated the 16th December, 2025, Issue No. 59,—
Page Line Column For Read
13 46 - “sub-section (7)” “sub-section (9)”
24 12 3 “below” “up to”
24 16 3 “below” “up to”
24 20 3 “below” “up to”
24 24 3 “below” “up to”.
_______
CORRIGENDA
In the Viksit Bharat—Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—
G RAM G (fodflr Hkkjr&th jke th) Act, 2025 (36 of 2025), as published in the Gazette of
India, Extraordinary, Part II, Section 1, dated the 21st December, 2025, Issue No. 60,—
(i) in page 2, line 9, for “the different”, read “different”;
(ii) in page 15, line 29, for “prejudice of”, read “prejudice to”;
(iii) in page 18, line 41, for “Awas”, read “Awaas”;
(iv) in page 20, line 30, omit “and”;
(v) in page 20, line 31, for “after”, read “and after”;
(vi) in page 26, line 3, for “Central and”, read “Central Government and”;
(vii) in page 31, line 14, for “125”, read “one hundred and twenty-five”.
_______
DR. RAJIV MANI,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—514GI(S4)—30.01.2026.