Corrigendum - Notification No. 05/2023 dated 14-02-2023 - 11/2023 - Income Tax

..... w 7, the following 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 (b) under row 7, for the letters and figure “Xi + b”, the letters and figures &l .....

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Corrigendum - Notification No. 05/2023 dated 14-02-2023 - 11/2023 - Income Tax

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..... ”, the words, brackets and letters “Any other income chargeable at special rate (total of ci to cxiv)” shall be substituted; (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, &ldqu .....

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Corrigendum - Notification No. 05/2023 dated 14-02-2023 - 11/2023 - Income Tax

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..... sub-section (10) of section 13 (10-11-12-13)”, the words, 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 Part B-TI] OR [Sl. No. 13 of Part B3 of Part B-TI] 1a b Tax at special rates (to .....

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Corrigendum - Notification No. 05/2023 dated 14-02-2023 - 11/2023 - Income Tax

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