Corrigendum Issued for Income-tax Act, 2025
The Central Board of Direct Taxes (CBDT), via the Ministry of Law and Justice, has published a Corrigendum dated September 03, 2025, addressing errors in the Income-tax Act, 2025 (30 of 2025). This Corrigendum was previously published in the Gazette of India on August 21, 2025. The aim of this correction is to rectify multiple typographical and drafting errors, ensuring consistency and clarity in the newly enacted legislation.
Key Highlights of the Corrigendum:
Spelling & Terminology Fixes
The corrigendum includes several corrections in terms of spelling and terminology, such as:
- “assesse” → “assessee”
- “Assesssing” → “Assessing”
- “Assesing” → “Assessing”
- “anaonymous” → “anonymous”
Word Substitutions
In various provisions, “previous” has been replaced with “tax” to clarify the intended meaning.
Grammatical Adjustments
Notable grammatical corrections include:
- “gains is” → “gains are”
- “tax tax” → “tax”
- “enure” → “ensure”
Section References
The corrigendum also makes necessary rectifications to section references:
- “205(1)(a)” → “section 205(1)(a)”
- “145 (1).” → “145.”
Structural Clarifications
Amendments for better understanding include:
- “sub-section” → “sub-sections”
- Marginal heading “in cases” → “cases of section 298”
Other Minor Edits
Further standardizations and minor edits have been applied, such as:
- “has been has been” → “has been”
- “as prescribed” → “as may be prescribed”
- Punctuation refinements (e.g., “year—” → “year.”)
Bills of Lading Act, 2025
The corrigendum extends to the Bills of Lading Act, 2025 (18 of 2025), correcting the phrase “or taken” to “done or taken.”
Legislative Clarity
Officials have clarified that issuing corrigenda is a routine legislative practice aimed at rectifying clerical errors in newly published statutes. Such corrections play a crucial role in ensuring legal clarity and preventing interpretational disputes during the implementation of the law.
For further details, the Corrigenda can be accessed here.
