Notification No.123/2022

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 14th November, 2022
(INCOME TAX)

S.O. 5257(E).β€”In exercise of powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of
India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.60/2022 dated the 10th June,
2022, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2692(E) dated
the 10th June, 2022, namely: β€”

In the said notification, in the SCHEDULE, in serial number 7, in column number (3), β€”
(I) in item (ii), in column number (4), the entries at item (iv) and the entries relating thereto in column
number (5), shall be omitted;
(II) in item (v), in column number (4), the entries at item (iv) and the entries relating thereto in column
number (5), shall be omitted.

2. This notification shall come into force from the date of publication in the Official Gazette.

[Notification No.123/ 2022 F.No.187/3/2020-ITA-I]
SOURABH JAIN, Under Secy.

Note : The principal notification No.60/2022 was published in the Gazette of India, Extraordinary, Part – II, Section 3,
Sub-section (ii) vide S.O. 2692(E) dated the 10th June, 2022 read with Corrigendum S.O. 3044(E) dated 04th
July, 2022.

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