Corrigendum under PMLA Act,2002

## Policy Analysis Report: Corrigendum to Notification S.O. 5475(E) **1. Executive Summary:** This report analyzes a corrigendum (S.O. 5778(E)) issued by the Ministry of Finance, Department of Revenue, on December 12, 2022. This corrigendum amends notification S.O. 5475(E), dated November 24, 2022, by correcting a title within the original notification. The key finding is that the amendment addresses a clerical error in the original notification, specifically clarifying the hierarchy of audit officials by adding "Additional Director General Audit" to the list of titles. **2. Introduction:** This report aims to provide a clear and concise analysis of the Corrigendum S.O. 5778(E) to Notification S.O. 5475(E), based solely on the information provided in the official text. The report will outline the change made and its potential implications. **3. Policy Overview:** * **Amendment:** This document is a corrigendum, meaning it's an amendment to an existing policy. The original policy being amended is Notification S.O. 5475(E), dated November 24, 2022, published in the Gazette of India. * **Core Objective(s):** Based solely on the provided text, the primary objective of this amendment is to correct a clerical error within the original Notification S.O. 5475(E). This correction relates to the title of an auditing official. **4. Background and Rationale:** * **Amendment:** The rationale for this specific amendment is to rectify an error in the designation of audit officials. The original notification contained an incorrect or incomplete listing, which the amendment addresses by including "Additional Director General Audit." This suggests a need for precision and accuracy in the titles and roles of individuals in the audit function. **5. Key Provisions / Changes:** * **Specific Part of Original Policy Being Changed:** The corrigendum specifically amends "page 2, in line 1" of the original Notification S.O. 5475(E). * **New Rule/Provision:** The amendment changes the wording from "Principal Additional Director General Audit" to "Principal Additional Director General Audit Additional Director General Audit." * **Difference/Effect of Change:** The correction adds the title "Additional Director General Audit" to the specified line in the original notification. This inclusion ensures a more accurate and complete representation of the auditing official titles, clarifying the hierarchy within the audit function. This could be important for properly directing communication and assigning responsibilities related to the original notification. **6. Target Audience and Stakeholders:** Based on the text, the directly affected stakeholders include: * The Ministry of Finance, Department of Revenue. * Individuals holding the positions of "Principal Additional Director General Audit" and "Additional Director General Audit." * Those responsible for interpreting and implementing Notification S.O. 5475(E). **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Ministry of Finance, Department of Revenue, is the responsible agency. The ES CellDOR (likely a division within the Department of Revenue) is also mentioned, suggesting involvement in the amendment process. * **Timelines/Procedures:** No specific timelines or procedures are detailed in this amendment. The immediate action required is to update the original notification with the corrected title. * **Aspects related to the changes:** Implementation involves ensuring all relevant documents and communications reflecting the original notification accurately include the corrected title of audit officials. **8. Expected Outcomes / Impact of Changes:** * **Likely Intended Outcome:** The intended outcome of this amendment is to ensure accuracy and clarity in the designation of audit officials within the original notification. This correction aims to prevent confusion and potential misinterpretations regarding the responsibilities and hierarchy of these roles. * **Potential Impact of Amendment:** The amendment's impact is primarily on the clarity and accuracy of the official record. It ensures that the roles of "Principal Additional Director General Audit" and "Additional Director General Audit" are appropriately represented. **9. Conclusion:** The Corrigendum S.O. 5778(E) represents a minor but necessary correction to Notification S.O. 5475(E). While seemingly inconsequential, the correction clarifies the titles of auditing officials, highlighting the importance of precision in official government documents. The amendment demonstrates the government's commitment to maintaining accuracy and preventing potential misinterpretations in its policies and regulations.

Key Entities Referenced