In the English version of the notification of the Government of India in the Ministry of Corporate Affairs

## Policy Analysis Report: Corrigendum to Notification S.O. 220 E, Ministry of Corporate Affairs **1. Executive Summary:** This report analyzes a corrigendum issued by the Ministry of Corporate Affairs on January 18, 2021, to its earlier notification S.O. 220 E, also dated January 18, 2021. The corrigendum addresses a typographical error in the English version of the original notification concerning a reference to Section 271 of an unspecified Act. This report details the specific change, its likely rationale, and its potential impact on the target audience. The key finding is that this is a minor technical correction intended to ensure the accuracy and legal validity of the original notification. **2. Introduction:** This report aims to provide a clear and concise analysis of the corrigendum issued by the Ministry of Corporate Affairs on January 18, 2021, concerning notification S.O. 220 E. The analysis is based solely on the provided text of the corrigendum. **3. Policy Overview:** * **Amendment:** This document is a corrigendum, meaning it amends a previously issued notification: S.O. 220 E, dated January 18, 2021. * **Core Objective:** The primary objective of this corrigendum is to correct a typographical error in the aforementioned notification to maintain accuracy and legal integrity. **4. Background and Rationale:** * **Amendment Rationale:** The corrigendum addresses a likely error in the original text that could potentially lead to misinterpretations or legal challenges. Correcting "under clause c of Subsection 1 of Section 271" to "under clause c of section 271" ensures the correct section is referenced. This correction probably arose from an internal review process. **5. Key Provisions / Changes:** * **Specific Part Being Changed:** The error appears on page 2, lines 6 and 7 of the original notification S.O. 220 E. * **New Rule/Provision:** The corrigendum replaces the phrase "under clause c of Subsection 1 of Section 271" with "under clause c of section 271". * **Difference/Effect of Change:** The change removes the reference to "Subsection 1", directly referring to Section 271. The effect is to provide clarity and ensure that the notification accurately references the correct section of the relevant Act. It also avoids potential confusion that might arise from an incorrect or non-existent subsection. **6. Target Audience and Stakeholders:** Based on the text, the target audience and stakeholders are individuals and organizations subject to the original notification S.O. 220 E and those impacted by Section 271 of the relevant Act referenced in that notification. Given that the notification pertains to the Ministry of Corporate Affairs, this includes businesses, corporate entities, legal professionals, and regulatory bodies. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Ministry of Corporate Affairs is responsible for issuing and implementing this corrigendum. The Controller of Publications is responsible for publishing it in the Gazette of India. * **Timelines/Procedures:** The corrigendum is effective immediately upon publication in the Gazette of India on January 18, 2021. No specific procedures are outlined in the text, suggesting it's a straightforward correction to be noted and applied to the original notification. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this corrigendum is to rectify an error in the original notification, preventing potential misinterpretations or legal challenges. The impact of the change is to ensure the correct application and interpretation of Section 271. This has minimal direct impact beyond ensuring accuracy, but contributes to the legal soundness and enforceability of the original notification. **9. Conclusion:** The corrigendum to notification S.O. 220 E, issued by the Ministry of Corporate Affairs, is a minor but important correction addressing a typographical error concerning a reference to Section 271. This action ensures the accuracy, clarity, and legal validity of the original notification, which is crucial for the affected industries. While seemingly small, such corrections are essential for maintaining the integrity of government regulations and preventing potential legal disputes.

Key Entities Referenced