TMI BlogIncome-tax (First Amendment) Rules, 2023 - Corrigendum - Notification No. 04/2023 dated 10-02-2023X X X X Extracts X X X X X X X X Extracts X X X X ..... ther deduction as per the e-filing utility shall be inserted; (ii) at page 230, for the table under item (a) under row 6, the following table shall be substituted, namely: Sl. 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 2019-20 54B ii 2020-21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total deductions under Chapter VI-A (Total of a to ua) ; (vi) at page number 276,- (a) for the row 7, the following shall be substituted, namely:- 7 Expenses debited to profit and loss account considered under other heads of income/ related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH a Salaries 7a b House property 7b c Capital gains 7c d Other sources 7d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the table under item (a) under row 11, the following table shall be substituted namely: Sl. 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 54/54D/54F/54G/54GA ii 2019-20 54/54B/54D/54F/54G/54GA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation as on 31st day of March, 2022 , the words, letters and figures For E11 to E25 furnish the information as on 31st day of March, 2023 shall be substituted; (xii) at page 341,- (a) for the row 7, the following shall be substituted, namely:-- 7 Expenses debited to profit and loss account considered under other heads of income/ related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH a House property 7a b Capital gains 7b c Other sources 7c d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 54D/54G/54GA ; (b) in the row after item (c) under row 10, for the figures and letter xi + b , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii 2019-20 54D/54G/54GA ; (b) in the row after item (b) under row 7, for the figures and letter xi + b , the figures and letter xi + xii + b shall be substituted; (xviii) at page 419, for the table under item (a) under row 10, the following table shall be substituted namely:- Sl. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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