The Central Board of Direct Taxes (CBDT) vide its Notification No 4/2022 [S.O. 192(E)] dated 13th January 2022 issue the corrigendum to Notification No 142/2021 dated 31-Dec-2021.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 13th January, 2022
S.O. 192(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.142/2021 in F.No.300196/4/2021-ITA-I dated 31.12.2021, published in Subsection (ii), Section 3, Part-II, Extraordinary of the Gazette of India vide number S.O.1 (E)-
(i) In paragraph 3: – For “Assessment” read “Financial”.
[Notification No. 4 /2022 F.No.300196/4/2021-ITA-I] SOURABH JAIN, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.