Corrigendum to notification number S.O. 2692(E), dated 10th June, 2022

## Policy Analysis Report: Corrigendum to Income Tax Notification S.O. 2692(E) **1. Executive Summary:** This report analyzes a corrigendum (S.O. 3044(E)) to the Government of India's Income Tax notification S.O. 2692(E), dated June 10, 2022. The corrigendum, issued by the Central Board of Direct Taxes (CBDT), primarily addresses inaccuracies in the original notification concerning the designations and locations of certain tax officials and technical units. The key changes involve correcting the designation of a Principal Chief Commissioner of Income-tax, and correcting the identification of Technical Units under Serial Number 15. These amendments aim to ensure accuracy and clarity in the administrative structure outlined in the initial notification. **2. Introduction:** This report provides an analysis of the Corrigendum S.O. 3044(E) to the Income Tax notification S.O. 2692(E), dated June 10, 2022, based solely on the information contained within the provided document. The purpose is to inform stakeholders about the specific changes introduced by this corrigendum. **3. Policy Overview:** * This report concerns an *amendment* to the original Income Tax notification S.O. 2692(E), dated June 10, 2022. * The core objective of this amendment, as inferred from the text, is to rectify errors in the original notification concerning the designation of a Principal Chief Commissioner of Income-tax, and the designation of certain Technical Units. The changes address accuracy and clarity in the administrative structure outlined in the initial notification. **4. Background and Rationale:** The need for this specific amendment arises from errors within the original notification. The document indicates that the original notification (S.O. 2692(E)) contained inaccurate information regarding: 1. The location included in the designation of "Principal Chief Commissioner of Income-tax, Tamil Nadu Chennai." 2. The designation of Technical Units listed under Serial Number 15 of the notification's schedule. These errors necessitate a correction to ensure the notification reflects the correct administrative assignments. **5. Key Provisions / Changes:** This section details the changes introduced by the amendment. * **I.** **Part of Original Policy Changed:** Serial Number 3, column 2 of the schedule in notification S.O. 2692(E). * **New Rule/Provision:** The designation "Principal Chief Commissioner of Incometax, Tamil Nadu Chennai" is changed to "Principal Chief Commissioner of Incometax, Tamil Nadu Puducherry Chennai." * **Difference/Effect:** This change ensures that the location "Puducherry" is included in the designation for the Principal Chief Commissioner of Income-tax, Tamil Nadu. This likely reflects a broader administrative scope or added responsibilities for the designated official. * **II.** **Part of Original Policy Changed:** Serial Number 15, columns 4 and 5, item ii of the schedule in notification S.O. 2692(E). * **New Rule/Provision:** "Technical Unit2, Kolkata" is changed to "Technical Unit1, Kolkata". * **Difference/Effect:** This change corrects the designation of the Technical Unit in Kolkata under Serial Number 15 from Technical Unit 2 to Technical Unit 1. * **III.** **Part of Original Policy Changed:** Serial Number 15, columns 4 and 5, item iii of the schedule in notification S.O. 2692(E). * **New Rule/Provision:** "Technical Unit3, Mumbai" is changed to "Technical Unit1, Mumbai". * **Difference/Effect:** This change corrects the designation of the Technical Unit in Mumbai under Serial Number 15 from Technical Unit 3 to Technical Unit 1. * **IV.** **Part of Original Policy Changed:** Serial Number 15, columns 4 and 5, item iv of the schedule in notification S.O. 2692(E). * **New Rule/Provision:** "Technical Unit4, Chennai" is changed to "Technical Unit1, Chennai". * **Difference/Effect:** This change corrects the designation of the Technical Unit in Chennai under Serial Number 15 from Technical Unit 4 to Technical Unit 1. * **V.** **Part of Original Policy Changed:** Column Number 4 in the Hindi version. * **New Rule/Provision:** The title "Principal Chief Commissioner of Income tax" is changed to "Principal Commissioner of Incometax." * **Difference/Effect:** This change corrects the title in the Hindi version of the document for consistency. **6. Target Audience and Stakeholders:** Based on the text, the direct stakeholders affected by these changes are: * The Principal Chief Commissioner of Income-tax, Tamil Nadu Puducherry Chennai. * Personnel working within or interacting with the Technical Units in Kolkata, Mumbai, and Chennai. * Taxpayers and legal professionals who rely on the accuracy of these designations for correspondence and compliance. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Central Board of Direct Taxes (CBDT) is the responsible agency for issuing and implementing these changes. * **Timelines/Procedures:** No specific timelines or procedures are mentioned in the corrigendum beyond the effective date of the notification (July 4, 2022). The implication is that the changes are effective immediately upon publication. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these specific changes is improved accuracy and clarity in the administrative structure and designations outlined in the original notification. This will likely lead to: * Reduced confusion and errors in official correspondence and communications. * Improved efficiency in the operations of the affected tax offices and technical units. * Increased confidence among taxpayers and stakeholders in the accuracy of government notifications. **9. Conclusion:** The Corrigendum S.O. 3044(E) to the Income Tax notification S.O. 2692(E) represents a set of minor but important corrections to the administrative details within the original notification. While seemingly small, these amendments are significant as they ensure the accuracy of official records and contribute to the smooth functioning of the Income Tax Department. These changes rectify inaccuracies, clarify administrative responsibilities, and ultimately improve the clarity and reliability of government communications for all stakeholders.

Key Entities Referenced