This document is a corrigendum issued by the Ministry of Law and Justice, Legislative Department, Government of India, published in the Gazette of India, Extraordinary, Part II, Section 1, No. 39, dated September 3, 2025. It addresses errors found in two Acts: the Incometax Act, 2025 (30 of 2025), originally published in Issue No. 35, dated August 21, 2025, and the Bills of Lading Act, 2025 (18 of 2025), originally published in Issue No. 23, dated July 24, 2025. The corrigendum lists specific page and line number corrections for each Act, amending typographical and grammatical errors to ensure accuracy. The issuing authority is Dr. Rajiv Mani, Secretary to the Govt. of India. The document was uploaded by the Manager, Government of India Press, Minto Road, New Delhi and published by the Controller of Publications, Delhi.
Key Entities Referenced
Ministry of Law and Justice: A department of the Government of India responsible for legislative affairs.
Incometax Act, 2025: A legislative act concerning income tax regulations in India, referenced by its year of enactment.
Gazette of India: An official publication of the Government of India, used for publishing important notifications and regulations.
Bills of Lading Act, 2025: A legislative act related to bills of lading, referenced by its year of enactment.
Dr. Rajiv Mani: Secretary to the Government of India, as indicated by the signature on the document.
New Delhi: The capital city of India, mentioned as the place of publication.
Minto Road, New Delhi 110002: Location of the Government of India Press in New Delhi.
Delhi 110054: Location of the Controller of Publications.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 3rd September, 2025/ Bhadra 12, 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 For Read
26 13 “said to be a said to be a” “said to be a”
67 56 “assesse” “assessee”
97 23 “previous” “tax”
97 28 “previous” “tax”
119 24 “assesse” “assessee”
129 34 “gains is” “gains are”
147 2 “assesse” “assessee”
151 25 “sub-section” “sub-sections”
155 23 “previous” “tax”
160 24 “sub-section” “sub-sections”
178 1 “145 (1).” “145.”
186 21 “assesse” “assessee”
226 35 “205(1)(a)” “section 205(1)(a)”2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1]
Page Line For Read
230 19 “205(1)(a)” “section 205(1)(a)”
240 35 “previous” “tax”
274 16 “year—” “year.”
289 2 “year;” “year; or”
301 47 “assesse” “assessee”
304 18 “previous” “tax”
330 4 “Assesssing” “Assessing”
336 Marginal heading “in cases” “cases”
of section 298
339 15 “or or any” “or any”
343 11 “rate such” “rate on such”
368 2 “enure” “ensure”
387 44 “Bombay; and” Bombay;”
419 1 “sub-section” “section”
433 8 “tax tax” “tax”
433 29 “Assesing” “Assessing”
466 25 “has been has been” “has been”
474 42 “as prescribed” “as may be prescribed”
475 24 “as prescribed” “as may be prescribed”
476 24 “as prescribed” “as may be prescribed”
477 31 “may be as” “as may be”
519 24 “Act, 196” “Act, 1961”
535 10 “anaonymous” “anonymous”
558 2 “sections” “section”
CORRIGENDUM
In the Bills of Lading Act, 2025 (18 of 2025), as published in the Gazette of
India, Extraordinary, Part II, Section 1, dated the 24th July, 2025, Issue No. 23, at
page 2, line 41, for “or taken”, read “done or taken”.
_______
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—203GI(S4)—03-09-2025.