Income-tax (Second Amendment) Rules, 2023 - Corrigendum - Notification No. 05/2023 dated 14-02-2023

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...., Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 95(E), dated the 14th February, 2023:-- (i) at page 51,-- (a) in for the table under item (a) under row 7, the following table shall be substituted, namely:- Previous year in which asset transferred Section unde....

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.... Amount utilised out of Capital Gains account i 2018-19 54D/54G/54GA ii 2019-20 (b) in the row after item (b) under row 10, for the letters and figure "Xi + b", the letters and figures "Xi + Xii + b" shall be substituted; (iii) at page 54, in the table under row E, for the letters and figures "B8* + B9e* + B11a1*", the letters and figures "B8* + B11a1*" shall be substituted in both places;....

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...."(Sl.No 7 of Schedule 115BBI)", the brackets, words and figures "(Sl.No.13-14-15)" shall be substituted; (b) after row 11, the rows numbered as "13", "14" and "15" shall be renumbered as "12", "13" and "14", respectively; (vii) at page 67, in the row 4, in item (vi), for the brackets and figures "(iv) + (v) + (vi)", the brackets and figures "(iv) + (v)" shall be substituted; (viii) at page 68,....