Corrigendum

## Policy Analysis Report: Corrigendum to Notification S.O. 794(E) **1. Executive Summary:** This report analyzes a corrigendum (S.O. 2819(E)) to an existing notification (S.O. 794(E)) issued by the Ministry of Finance, Department of Revenue. The corrigendum, published on July 13, 2021, modifies the table within the original notification, specifically addressing a district listing error. This correction likely impacts stakeholders relying on the accuracy of the geographical designations within the original notification, potentially including businesses, government agencies, and individuals involved in activities related to the subject matter of the original notification. **2. Introduction:** This report aims to provide a comprehensive analysis of a corrigendum, S.O. 2819(E), issued by the Ministry of Finance, Department of Revenue, based solely on the provided policy text. The corrigendum pertains to a previously published notification, S.O. 794(E). The analysis will focus on understanding the nature of the amendment, its impact, and its implications, as discernible from the text. **3. Policy Overview:** * **Amendment:** This report analyzes a corrigendum, meaning it amends an existing policy. The original policy is notification S.O. 794(E), dated February 22, 2021. * **Core Objective(s):** The objective of the *corrigendum* is to correct an error in notification S.O. 794(E). The objective of the original notification is not discernible from the provided text, however the corrigendum suggests it contains a table with location-based information. **4. Background and Rationale:** The rationale for this specific amendment is to rectify an error within the original notification, S.O. 794(E). The text indicates a district name was missing in Sl. No. 13 of a table, column No. 4, line No. 5. The amendment addresses this omission, suggesting the original notification's accuracy was compromised without this correction. This error may have caused confusion or operational difficulties for those relying on the accuracy of the information in the original notification. **5. Key Provisions / Changes:** This is an amendment; therefore, this section will focus on the changes. * **Specific Part of the Original Policy Changed:** The corrigendum alters Sl. No. 13 of a table located on page 3, column No. 4, line No. 5 within notification S.O. 794(E). * **New Rule/Provision:** The amendment inserts "Raichur District" after "Koppal District" and before "Dakshin Kannada Mangalore District". * **Difference/Effect of the Change:** The insertion of "Raichur District" corrects the original notification, providing a more accurate and complete listing of districts. This ensures the original notification's geographical information is correct, which could affect compliance, reporting, or other actions depending on the nature of the original policy. **6. Target Audience and Stakeholders:** Based on the text, the target audience and stakeholders are likely those who rely on the accuracy of the geographical information presented in the original notification S.O. 794(E). This could include businesses operating in those districts, government agencies using the data for regulatory purposes, or individuals needing precise location details related to the subject matter of the original notification. The specific industry or sector affected is not discernible from the provided text. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Ministry of Finance, Department of Revenue, is the responsible agency, as they issued both the original notification and the corrigendum. The Controller of Publications, Delhi, is responsible for publishing the notification. * **Timelines/Procedures:** The corrigendum took effect on July 13, 2021, the date of its publication. There are no other timelines or procedures specified within the provided text regarding the implementation of this correction. Compliance with the original notification, as corrected, is now expected. * **Amendment-Specific Implementation:** The primary implementation aspect is ensuring that all users of notification S.O. 794(E) are aware of the correction and update their records accordingly. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this amendment is to ensure the accuracy and reliability of the information contained in notification S.O. 794(E). By correcting the omission of "Raichur District", the corrigendum prevents potential confusion, misinterpretations, or incorrect actions based on the original, flawed data. The impact of the change is improved data integrity and potentially smoother operations for affected stakeholders. **9. Conclusion:** The corrigendum S.O. 2819(E) rectifies a geographical omission in notification S.O. 794(E) by inserting "Raichur District" into the relevant list. This correction is crucial for ensuring the accuracy of the original notification and preventing potential errors or misinterpretations by stakeholders who rely on the information contained therein. While the specific context of notification S.O. 794(E) is not clear from the provided text, the correction itself is significant in maintaining the integrity of official government publications.

Key Entities Referenced