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        Case ID :
        Income Tax

        Corrigendum - Notification No. 142/2021 in F.No.300196/4/2021-ITA-I dated 31.12.2021 - 04/2022 - Income Tax Act, 1961

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        Terminology correction: notification wording amended to replace 'Assessment' with 'Financial', with retrospective effect certified harmless. Corrigendum to Notification No.142/2021 amends the Gazette text: in paragraph 3 of Subsection (ii), Section 3, Part II, replace 'Assessment' with 'Financial'; the corrigendum states retrospective effect is given and certifies no person is adversely affected.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Terminology correction: notification wording amended to replace 'Assessment' with 'Financial', with retrospective effect certified harmless.

                              Corrigendum to Notification No.142/2021 amends the Gazette text: in paragraph 3 of Subsection (ii), Section 3, Part II, replace "Assessment" with "Financial"; the corrigendum states retrospective effect is given and certifies no person is adversely affected.


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