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

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....all 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 substituted; (iv) at page number 233,- (a) for the table under item (b) under row 10, the following table shall be substit....

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.... 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/54B/54G/54GA iii 2020-21 54B"; (b) in the row after item (b) under row 7, for the figures "Xi + Xii", the figures "Xi + Xii + Xiii" shall be substituted; (viii) at page 287,-- (a) for the table under item (a) under row 11, the following table shall be substituted namely:-- "Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acq....

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.... to profit and loss account considered under other heads of income/ related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH a House property 7a b Capital gains 7b c Other sources 7c d u/s 115BBF 7d e u/s 115BBG 7e f u/s 115BBH (other than cost of acquisition) 7f"; (b) in row 9, for the figures and letters, "7e + 8a", the figures and letters "7e + 7f + 8a" shall be substituted; (xiii) at page 349,- (a) for the table under item (a) under row 7, 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 i....

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....r sources 7c d u/s 115BBF 7d e u/s 115BBG 7e f u/s 115BBH (other than cost of acquisition) 7f"; (b) in row 9, for the figures and letters, "7e + 8a", the figures and letters "7e + 7f + 8a" shall be substituted; (xvii) at page 417,- (a) for the point (i) in table under item (a) under row 7, the following shall be substituted namely:- "i 2018-19 54D/54G/54GA ii 2019-20 54D/54G/54GA"; (b) in the row after item (b) under row 7, for the figures and letter "xi + b", the figures and letter "xi + xii + b" shall be substituted; (xviii) at page 419, for the table under item (a) under row 10, the following table shall be substituted namely:- "Sl. Previous year in whi....