Income-tax (First Amendment) Rules, 2023 - Corrigendum - Notification No. 04/2023 dated 10-02-2023

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....rds "Any other deduction as per the e-filing utility" shall be inserted; (ii) at page 230, for the table under item (a) under row 6, the following table shall be substituted, namely:-- "Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/ constructed Amount not used for new asset or remains unutilised in Capital gains account (X) Year in which asset acquired/ constructed Amount utilised out of Capital Gains account i 2019-20 54B       ii 2020-21 54B";       (iii) at page 231, in the row after item (b) under row 6, for the figures "aXi + b", the figures "aXi + aXii + b" shall be....

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....pital gains 7c   d Other sources 7d   e u/s 115BBF 7e   f u/s 115BBG 7f   g u/s 115BBH (other than cost of acquisition) 7g";   (b) in row 9, for the figures and letters, "7f + 8a", the figures and letters "7f + 7g + 8a" shall be substituted; (vii) at page 284,- (a) for the table under item (a) under row 7, the following shall be substituted, namely:- "Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/ constructed Amount not used for new asset or remains unutilised in Capital gains account (X) Year in which asset acquired/ constructed Amount utilised out of C....

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....       Total Deduction under Part CA and D (total of i, ii, iii and iv) 3";   (x) at page 318, in Part C,- (a) after row C18 and before row C19, the following shall be inserted, namely:-- "C18a Any other deduction as per the e-filing utility";   (b) in row C19, for the words, letters and figures "Add items C1 to C18", the words and figures "Add items C1 to C18a" shall be substituted; (xi) at page 320, after row E10 and before row E11, for the words, letters and figures "For E11 to E25 furnish the information as on 31st day of March, 2022", the words, letters and figures "For E11 to E25 furnish the information as on 31st day of March, 2023" shall be substituted; (....

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...."Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/ constructed Amount not used for new asset or remains unutilised in Capital gains account (X) Year in which asset acquired/ constructed Amount utilised out of Capital Gains account i 2018-19 54D/54G/54GA       ii 2019-20 54D/54G/54GA";       (b) in the row after item (c) under row 10, for the figures and letter "xi + b", the figures and letter "xi + xii + b" shall be substituted; (xv) at page 375, in row B, for the words, figures and letter "Form No. 16B/16C/16D furnished", the words, figures and letter "Form No. 16B/16C/16D/16E fur....