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

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..... wing table shall be substituted, namely: 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 (b) in the row after item ( .....

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..... ted; (v) at page 58, (a) for the row 7, the following shall be substituted, namely: Expenses debited to profit and loss account considered under other heads of income/ related 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 + .....

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..... edule-SI) 1b c Tax on anonymous donation u/s 115BBC @30% on [Sl. No. 15 of Part B1 of Part B-TI] OR [Sl. No. 11 of Part B3 of Part B-TI] 1c d Tax on income chargeable u/s 115BBI @30% on [Sl. No. 16 of Part B1 of Part B-TI] OR [Sl. No. 12 of Part B3 of Part B-TI] 1d e Tax at maximum marginal rate on Sl. No. 14 of Part B2 of Part B-TI 1e f Rebate on agricultural income [ In Part B2, applicable if (10-11) of Part B-TI exceeds maximum amount not chargeable to .....

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