रजिस्ट्री सं ० डी० 221
REGISTERED No. D. 221
भारतको राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II- खण्ड - उपसण्ड ( ii )
PART II- Section 3- Sub- section ( 11 )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 424]
नई बिल्ली, बुधवार, सितम्बर 6 , 1967 / भाद्र 15 , 1889
No. 424] NEW DELHI , WEDNESDAY , SEPTEMBER 6 , 1967 / BHADRA 15 , 1889
इस भाग में भिष्न पृष्ठ संख्या वी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation .
CENTRAL BOARD OF DIRECT TAXES
CORRIGENDUM
INCOME - TAX
New Delhi , the 5th September 1967
S.O. 3201. In the Notification of the Government of India . Central Board of Direct Taxes No. S.O. 846 dated 10th March , 1967 , published on pages 571 to 647 in Part II Section 3-Sub - section ( ii) of the Gazette of India Extraordinary , dated the 10th March , 1967 ,
(1) on page 572 ,-
(i) in line 21 omit the bracket after " National Emblem" ;
( ii ) in line 28 , for " year ( s )-ending " , substitute " year ( s ) ending " ;
( iii ) omit the heading numbers " 1 " and " 2 " , insert " Rs . " under each of the headings ' Indian income ' and ' Foreign income ' in line 40 , and omit "Rs ." occurring in corresponding places in line 41 .
(2) on page 573 , in line 1 , omit the heading numbers " 1 " and " 2 " .
( 3) on page 574 ,-
(1 ) in line 19 , insert " , " after " Section 86 ( iii ) " appearing against item 3 ;
( ii ) in line 31 , item 10 , for " income o" read " income of" :
(iii) in line 33 , extend the horizontal line below '11 . Other item, if any (Give details) ';
(lv ) In line 38 , for " Particular " read " Particulars " .
(4) on page 577 ,-
(1 ) in line 1, insert " [ For Companies only ] " at the left hand corner;
(11 ) in line 1 , insert ' Form No. 1 ' at the right hand corner .
(111) in line 2, insert ' Ann . Bl ' at the right hand corner below' ' [ Form No. 1 ' .
(1459 )
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- 1460
(5) on page 579 ,-
(1 ) in line 7 , Column 4. insert " . after " property " ;
(ii) in line 11 , in column 9 insert " [ See Note 41 " :
(iii) in line 18 , omit ' Rs ' in Columns 6 , 7, 8 , 9 and 10.
(6) on page 584 , in line 1 , insert " ANNEXURE D " before " Section 2" .
(7) on page 585 , in Note 2 , in line 14, insert " , " after " as such" .
(8) on page 587 ,-
(i) in line 1 , insert " ANNEXURE D " before " Section 3 " :
( 11 ) in line 5 , omit " Name of assessee and insert the same at left hand corned at the right hand corner
(9) on page 588.-
" (1) in line 12 , in " Notes : 1 " , insert " after " previous years" ;
(11) in line 16, in Note 3, for " 28.2.66 " read " 28.2.1966" .
(10) on page 589 ,-
(1) in line 3 , for " amount on " read " amount of" :
(11) in line 4 , omit " Name of assessee and insert the same at left hand corner . " at right hand corner
(11) on page 590 ,-
(1) in line 3 , omit "Name of assessee and Insert the same at left hand corner; " at right hand corner
( il ) in line 7 , for " 31.3.65 " read " 31.3.1965 " ;
(iii) in line 8 , for " Previously " read " previously" :
(iv) in line 12, in column 9. insert a commencing bracket mark before " 50 % of the";
(v) in line 13 in column 3. insert " ; " after " area" ;
(vi) in line 13 in column 3. insert " , " after " if so" ;
(vii) in line 17 in column 8. for " Rs . 10,000 pe " read " Rs . 10,000 per" .
(12) on page 591 ,-
(1) insert a vertical line between Columns 19 and 20;
(11) in line 3. in column 21 , for " Amount o " read " Amount of" ;
(iii) in line 5 , in column 17. insert a commencing bracket mark before "30 % of the";
(iv) in line 21, insert " , " after "following amounts" ;
(v) in line 30 , insert " ." after " column 12" .
(13) on page 593 ,-
(1) in line 4, insert " of" after " ( a ) " in the heading for Column 14;
(11) in line 30 , insert, " " after " section 10 (6 ) ( vil ) " .
(14) on page 595 ,-
(i ) in line 6 , in column 10. insert commencing bracket mark before " Amount" :
(ii) in line 6, in column14. omit " , " after " period in col. 5" ;
(iii ) in line 16 , insert " In all " before "Other cases " ;
(iv) in line 17, for " sult entered" read " result entered" .
(15) on page 597,-
(1) in line 6 , in column 9 insert " , " after ' 1-1-1954' ;
(ii) in line 7 , in column 11 , omit " " after " fair market" ;
( iii) in line 7 , in column 11. omit " " after " 1-1-1954 " ;
(iv) in line 8, column 11 , insert " , " after " into account" ;
(v) in line 8, in column 12 , insert commencing bracket mark before "See seg. 51";
(vi) in line 12 , in column 13 , insert " , " after " higher" ;
(vii ) in line 13, in column 13 , insert " , " after ' col . 9 ' ;
(viii) in line 14, in column 11 , insert " as " after " date and" .
THE GAZETTE OF INDIA EXTRAORDINARY
10. 3(11) ]
1461
(16) on page 599 , in line 22 , against item 3 ( b ) , omit " " after ' business ' .
(17) on page 600 , in line 10 , insert " , " after " head of income " ,
(18) on page 601 , in line 6 , insert " , " after " by a Central ".
(19) on page 602 , in line 6, insert closing rectangular braket mark after "Ex- change".
(20) on page 603 , in line 9, insert the closing bracket mark before " gifted " and omit the bracket mark appearing after " gifted" .
(21 ) on page 604 ,-
( i ) at the top , at centre insert " INCOME- TAX ACT , 1961 " ;
( ii ) in line 5, raise ' Return of income ' by one line .
(22) on page 606 ,-
( 1 ) in line 22, in last column , insert " ," after " salary " ;
(11) in line 37 , omit " / " appearing between " minor " and " child " .
(23) on page 607 ,-
(1 ) in line 13 , insert " x " instead of mark " * " before " for annexures not filled in";
( ii ) in line 17 , leave sufficient space with dots after " I " to write the name ;
(iii) in line 18 , insert " , after dotted lines and before " solemnly" ;
( iv) in line 25, omit the mark '/' appearing after ' apacity as ' ;
(v) in line 36 , omit " / " appearing after ' of' .
(24) on page 608 ,-
( i ) in line 17 , after " behalf " for " : substitute " ; " ;
(ii) in line 28 , insert " " after " the truest " ;
(iii ) in line 29 , insert " , " after " manager" ;
(iv) in line 38 , for " arrears f salary " , read " arrears of salary " ;
(v) in line 47 , for ' to' in between " one - third " and " the salary " , read ' of' .
(25) on page 609 ,-
(1 ) in line 31 , for " years " read ' year ' .;
(ii) in line 58 , insert " , " after " 10 ( 6 ) ( 11 ) " .
(26) on page 610 ,-
(1) in line 13 , omit " , " after ' Income- tax Rules , 1962' ; and for ' ard' appear- ing after ' excluded' read ' and' ;
(ii) in lime 14 , insert) " " after 'balance ' ;
( iii ) in line 33 , for " See Section " , read " See Sections ".
(27) on page 612, in line 16 , column 5 , insert " , " after ' so used' .
(28) on page 613 ,
(1) in line 7, insert ; after ' such annual value ' ;
(il) in line 8, insert " , " after " exceeds R's . 600 " and after " so however " .
(29 ) on page 616,-
(1) in line 19 , insert " after " section 41 ( 1 ) " and extend the line at right hand side to the extreme left ;
(ii ) in line 20, below item No. 20 , insert a line from extreme left to extreme right.
(30) on page 617 , in line 7, insert a line from extreme left to extreme right below Item No. 29 .
(31) on page 618,-
(1) in line 1 , insert ' [ ANNEXURE DJ ' .
(11) in line 2, insert ' Name of assessee omit it at right hand side . at left hand side and 1462
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
(32) on page 619 ,-
(1) in line 7 , column 4 , insert " after " yes" ; ,
( ii) in line 10 , omit " appearing after " association of persons " ;
( iii ) in line 15 , insert " , " after ' interest' ..
( 33 ) on page 620 ,-
( 1 ) in line 3 , column 3 , insert " " after " imluding D.A. " ;
( ii ) in line 5 , column 3 , insert " , " after " provide " .
(34 ) on page 622 ,-
( i ) in line 1 , insert ' ANNEXURE D' at the top centre ;
( ii ) in line 6 , column 2 , insert " " after " asset" ;
( iii) in line 8 , column 2 , insert mark " " after " furniture " .
(35 ) on page 623 ,-
(1 ) in line 4 , insert 'Extra shift allowance ' as common heading to columns 13 and 14;
( ii ) in line 5 , in column 13 , omit " Extra" and " Double " and in column 14 , omit " Allowance " ;
( iii ) in line 6 , in column 13 , for " shift " occuring for the first time , read "Double" :
( iv) in line 14 , for " 23-2-66 " , read " 28-2-1966 " ;
(v ) in line 25 , omit " Date" and " Signature" .
(36) on page 624 ,-
( i ) m line 1, insert " ANNEXURE D " at the top centre ;
( ii) in line 7 , column 5 , insert " , " after " second - hand ship" .
(37) on page 625 ,-
(1) in line 1 , insert ' ANNEXURE D ' at the top centre;
(li) in line 10 , column 7 , insert " , " after " if any" ;
(iii) in line 15 , column 3 , insert " ; " after " hilly area " .
(38) on page 626 ,-
(i) in line 3 , column 1 , insert " ( Repeat from page 1 ) " ;
( ii ) in line 4 , column 15 , insert " , " after " Amount" ;
( iii ) in line 26 , insert " , " after " as the case may be" .
(39 ) on page 629 ,, in line 1 , insert " [ ANNEVURE ' E' ] " at the top centre .
(40) on page 632 , in line 6, column 5 , omit mark " / " after " forward " .
(41) on page 633 ,-
(i) in line 18 , insert " , " after " the balance " .
( ii ) in line 28 , insert " " after " or 6 ( b ) " ;
( iil ) in line 28 , insert " , " after " may be" .
(42 ) on page 635, in line 3 , insert " " " after " limited to" .
(43) on page 636 ,-
(i ) in line 24, insert a commencing bracket mark " ( " before " Rs . 2400 " ;
( ii ) in line 26 , item 6 , insert closing bracket mark " ) " ater " against item 5" ;
(iii ) in line 32 , insert a commencing bracket mark " ) " before " To be filled in" ;
(iv) in line 34 , insert closing bracket mark " ) " after " in this behalf" ;
(v) in line 36 , against item 1 , draw a horizontal line;
(vi ) in line 38 , against item 2 , draw a horizontal line ;
(vii ) in line 45, item 4 ( b ) , insert " , " after " " Yes " " .
(44) on page 638 , in line 6 , after " assessee " , insert " is a trustee , guardian agent".
(45 ) on page 640 ,-
( i ) in line 1 , Insert " INCOME- ТАХ АСТ , 1961 " at top centre;
(ii ) in line 14 for " ineally descended " read " lineally descended " ;
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SEC. 8 ( li ) ]
1463
( iii) in line 27 , omit " Rs . " appearing above column 2 and co'umn 3 ;
( iv ) in line 29 , insert Rs . ' under column 2 , column 3 and column 4 ;
(v) in line 43 , insert " , " after " Name of Street" ;
(vi) in line 46 , insert " ," after " number of property" .
(46) on page 641 ,-
(1) in line 16 , for " Profit " read " Profits " ;
( ii) in line 48 , omit " , " after " If any" .
(47) on page 642 , in line 23 , for Partners ' read " Partner " .
(48 ) on page 643 , in line 29, insert " , " after " latter case" .
(49) on page 645 ,-
(1 ) in line 4 , for ' each assets' read ' each asset' ;
( ii) in line 13 , insert " " after " rebate claimed" ;
(ill) in line 36, for " assessees " read " assessee" .
(50) on page 647 ,-
( 1 ) in line 41 , insert " ," after " Rs . 10,000 " ;
(il) in line 47 , insert "," after " he may " and after " he desires " .
[No. 94 / F . No. 3 ( 10 ) / 66 - TPL ]
V. RAMASWAMI IYER , Secy.
PRINTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELFI , 1967