Notification no. 105/2024 dated 27.09.2024- Income tax

Central Board of Direct Taxes (CBDT) issued Notification no. 105/2024 dated 27.09.2024- Income tax as a Corrigendum to Notification no. 104/2024 dated 20.09.2024- Income tax pertaining to Direct Tax Vivad Se Vishwas Rules, 2024.

Following changes mentioned in corrigendum

(i) at page number 28, in schedule V, in row A, the words “OR to be filed” shall be omitted;

(ii) at page number 32, in Schedule XXIII, in row A, the words “or appeal to be filed” shall be omitted;

(iii) at page 29, in schedule XII in row X and row Y, last term of the formula represented in the form of
[+(figure)* B], for new appellant case and old appellant case shall be omitted;

(iv) at page 31 and 32, in schedules XX, XXI, XXII, XXIII, XXIV, XXV and XXVI, in their respective
row X and row Y, last term of the formula represented in the form of [+(figure)*C], for new appellant
case and old appellant case shall be omitted.