This document is a corrigendum, Notification No. 79/2015, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii, No. 2235, dated October 13, 2015. The corrigendum addresses errors in the original notification S.O. 2752(E) dated October 22, 2014, related to Income Tax regulations. Specific corrections include:
* **Schedule I Amendments:**
* Serial No. 13, Column 4, Item b: Insertion of "xxxi Samta" after sub-item "xxx".
* Serial No. 18, Column 5: Correction of items a, b, and c to read as "a and b respectively"; insertion of item e: "persons being individuals deriving income from sources other than income from business or profession and residing within the territorial areas mentioned in item c of column 4". Column 6: Insertion of item c: "all cases of persons referred to in corresponding item e of column 5 whose principal source of income is salary".
* Serial No. 19, Column 4, Item a: Correction from "8" to "18".
* Serial No. 24, Column 4, Item b: Insertion of "19.562106" after sub-item "18.562122".
* Serial No. 26, Column 4, Item b: Insertion of "41.562123" after sub-item "46.562163".
The notification's F.No. is 187/3/82014-ITA.I and is issued by Deepshikha Sharma, Director.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection.
Central Board of Direct Taxes: A body within the Department of Revenue responsible for direct tax administration.
Income-Tax: Refers to matters related to Income Tax
New Delhi: The location where the notification was issued.
Gazette of India: The official government publication in which the notification was published.
S.O. 2752E: A specific notification number that is being amended by this document.
Deepshikha Sharma: Director, the signing authority of the notification.
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((((ररररााााजजजज(cid:14)(cid:14)(cid:14)(cid:14)वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18) (cid:18)(cid:18) ीीीीयययय (cid:20)(cid:20)(cid:20)(cid:20)(cid:3)(cid:3)(cid:3)(cid:3)यय य य (cid:21)(cid:21)(cid:21)(cid:21) ककककरररर बबबबोोोोडडडड(cid:25)(cid:25)))(cid:25)(cid:25)))
शशशशुिुिुिुि(cid:28)(cid:28)(cid:28)(cid:28)पपपप(cid:8)(cid:8)(cid:8)(cid:8)
नई (cid:4)द(cid:6) ली, 13 अ(cid:9) तबू र, 2015
((((आआआआययययककककरररर))))
ककककाााा.... आआआआ.... 2222888811112222((((अअअअ))))....————भारत के राजप(cid:19), असाधारण, भाग-II, खंड 3, उप-खंड (ii) म(cid:21) (cid:4)दनांक 22 अ(cid:9) तबू र, 2014 को (cid:24)कािशत
भारत सरकार, िव(cid:27)त मं(cid:19)ालय, राज(cid:29) व िवभाग, के(cid:30) (cid:31)ीय (cid:24)(cid:27) य कर बोड $क% अिधसूचना सं.का.आ.2752 (अ), (cid:4)दनांक 22 अ(cid:9) तूबर, 2014
अनुसूची-I म(cid:21),-
(I) )म सं*य ा 13 के सामने कॉलम (4) म(cid:21) मद (ख) म(cid:21) उप-मद (xxx) के प, चात ‘‘(xxxi) समता’’ अंत:(cid:29) थािपत कर(cid:21);
(II) )म सं*य ा 18 के सामने-
(क) कॉलम (5) म(cid:21) -
(i) मद (क), (ख) और (ग) म(cid:21) ‘‘(क),(ख),(ग)’’ के (cid:29) थान पर )मश: ‘‘(क) और (ख)’’ पढ़े;
(ii) मद (घ) के प, चात-
‘‘(ड.) /य ि0 /य ि1 िज(cid:30)ह (cid:21) कारोबार अथवा / यवसाय के अलावा अ(cid:30) य 3ोत4 से आय (cid:24)ा6 त होती है और वे कॉलम (4) क% मद (ग)
म(cid:21) उि(cid:6)लिखत टरे ी9ो:रयल े(cid:19)4 म(cid:21) रहते ह’ै’अंत:(cid:29) थािपत कर(cid:21);
(ख) कॉलम (6) म(cid:21), मद (ख) के प, चात,-
‘‘(ग) कॉलम (5) क% त<नु>पी मद (ड.) म(cid:21) संद?भत ऐसे / यि1 के सभी मामले िजनक% आय का मु* य 3ोत ‘वेतन’’’;
(III) )म सं*य ा 19 के सामने कॉलम (4) म(cid:21) मद (क) म(cid:21) ‘‘8” के (cid:29)थान पर “18 पढ़े ” ;
(IV) )म सं*य ा 24 के सामने कॉलम (4) म(cid:21) मद (ख) म(cid:21), उप मद ‘‘18.562122’’ के प, चात ‘‘19.562106’’ अंत:(cid:29) थािपत कर(cid:21);
(V) )म )म सं*य ा 26 के सामने कॉलम (4) म(cid:21) मद (ख) म(cid:21), उप मद ‘‘46.562163’’ के प, चात ‘‘41.562123’’ अंत:(cid:29) थािपत कर(cid:21);
[अिधसूचना सं.79/2015/ फा.सं. 187/38/2014-आ.क.िन.-I]
दीपिशखा शमा$, िनदेशक
4369 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDA
New Delhi, the 13th October, 2015
(Income-Tax)
S.O.2812 (E).— In the notification of the Government of India in the Ministry of Finance, Department of
Revenue, Central Board of Direct Taxes, number S.O. 2752(E), dated the 22nd October, 2014, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 22nd October, 2014, in Schedule-I,—
(I) against serial number 13, in column (4), in item (b), after sub-item (xxx), insert “(xxxi) Samta”;
(II) against serial number 18,––
(a) in column (5),––
(i) in items (a), (b) and (c), for “(a), (b), and (c)”, read “(a) and (b)” respectively;
(ii) after item (d), insert––
“(e) persons being individuals deriving income from sources other than income from business or
profession and residing within the territorial areas mentioned in item (c) of column (4)”;
(b) in column (6), after item (b), insert––
“(c) all cases of persons referred to in corresponding item (e) of column (5) whose principal source of
income is ‘salary’”;
(III) against serial number 19, in column (4), in item (a), for “8”, read “18”;
(IV) against serial number 24, in column (4), in item (b), after sub-item “18. 562122”, insert “19. 562106”;
(V) against serial number 26, in column (4), in item (b), after sub-item “46. 562163”, insert “41. 562123”.
[Notification No.79 /2015/F.No.187/38/2014 (ITA.I)]
DEEPSHIKHA SHARMA, Director
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and Published by the Controller of Publications, Delhi-110054.