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

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.... 164(E).-In the notification of the Government of India, 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, ....

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....tion 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           ....

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....to income chargeable u/s 115BBH a House property 7a   b Capital gains 7b   c Other sources 7c   d u/s 115BBH (other than cost of acquisition)     (b) in row 8, for the figures and letters, "7b + 7c", the figures and letters "7b + 7c + 7d" shall be substituted; (vi) at page 66,-- (a) in row 16, under Part B-T....

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....ds, brackets and figures "Income chargeable to tax under twenty-second proviso to clause (23C) of section 10 or sub-section (10) of section 13 (9-10- 11-12)" shall be substituted; (c) for the row 1, under Part B-TTI, the following shall be substituted, namely:--   Tax payable on total income     a Tax at normal rates on [Sl. No. (13 - 14) of Part B2 of Par....