Full Text
REGISTERED NO. DL-(N)04/0007/2003-26
The Gazette of India
CG-DL-E-30012026-269669
No. 2]
EXTRAORDINARY
PART II - Section 1
PUBLISHED BY AUTHORITY
NEW DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 (SAKA)
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 30th January, 2026/ Magha 10, 1947 (Saka)
CORRIGENDA
In the Income-tax Act, 2025 (30 of 2025) as published in the Gazette of India,
Extraordinary, Part II, Section 1, Issue No. 35, dated the 21st August, 2025,—
+-----+---------+----------------------------------------------+----------------------------------+
| Page| Line(s) | For | Read |
+=====+=========+==============================================+==================================+
| 5 | 13 | "Institution" | "Institutional" |
+-----+---------+----------------------------------------------+----------------------------------+
| 80 | 4 | "guidelines may be" | "guidelines as may be" |
+-----+---------+----------------------------------------------+----------------------------------+
| 100 | 7 | "section 5" | "section 56" |
+-----+---------+----------------------------------------------+----------------------------------+
| 157 | 7 | "person" | "persons" |
+-----+---------+----------------------------------------------+----------------------------------+
| 178 | 28 | "said section.410(4)" | "said section" |
+-----+---------+----------------------------------------------+----------------------------------+
| 185 | 19 | "section 2(k)" | "section 2(d)" |
+-----+---------+----------------------------------------------+----------------------------------+
| 230 | 30 | "section 33(8), determined in such | "section 33(8);" |
| | | manner, as may be prescribed;" | |
+-----+---------+----------------------------------------------+----------------------------------+
| 237 | 23 | "financial year under the" | "financial year" |
+-----+---------+----------------------------------------------+----------------------------------+
| 238 | 2-3 | "of the clause (i)" | "of clause (i)" |
+-----+---------+----------------------------------------------+----------------------------------+
| 238 | 20 | "specified is" | "specified in" |
+-----+---------+----------------------------------------------+----------------------------------+
+------+---------+-------------------------------------------------------+--------------------------------------------+
| Page | Line(s) | For | Read |
+======+=========+=======================================================+============================================+
| 246 | 12 | "sub-sections" | "sub-section" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 255 | 13-14 | "him in as" | "him as" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 262 | 11 | "accounts" | "account" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 280 | 20 | "payable the" | "payable under the" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 280 | 21 | "this Act" | "of this Act" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 281 | 11 | "where custody" | "whose custody" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 288 | 18 | "accounts" | "account" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 289 | 48 | "authenticated as may be" | "authenticated in such manner, |
| | | | as may be" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 295 | 10 | "33 and 40" | "33 to 40" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 335 | 7 | "one hundred eighty" | "one hundred and eighty" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 337 | 18 | "the sub-section" | "sub-section" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 337 | 42 | "clause (c)" | "clauses (c)" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 339 | 42 | "liability tax" | "liability for tax" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 351 | 3 | "in the section 4" | "in section 4" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 366 | 18 | "application under" | "application made under" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 371 | 37 | "section 12(1)(ac)" | "section 12A(1)(ac)" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 373 | 26 | "any the specified" | "any specified" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 374 | 5 | "and (7);" | "and (7); and" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 374 | 6 | "35(b)(i); and" | "35(b)(i)." |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 377 | 7 | "sub-clauses" | "sub-clause" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 377 | 31 | "sub-section 12A(2)" | "section 12A(2)" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 382 | 40 | "sub-clause" | "sub-clauses" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 404 | 39 | "shall such income" | "such income" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 412 | 40 | "interest credit" | "interest credited" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 424 | 20 | "within of one year" | "within one year" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 459 | 27 | "section 508(1)(k) of the" | "section 508(1)(k)" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 463 | 20-21 | "section 262 and section 397(2)(h)" | "section 262" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 463 | 37 | "certificates statements" | "certificates, statements" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 464 | 15 | "such relates" | "such disclosure relates" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 465 | 43 | "under the section" | "under section" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 491 | 33 | "on after" | "on or after" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 515 | 10 | "regulation 2(1)(o)(p)" | "regulation 2(1)(p)" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 523 | 48-49 | "to regulation" | "to in regulation" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 524 | 16-17 | "2(n) of the defined in | "2(n) of" |
| | | regulation 2(n) of" | |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 530 | 22 | "regulated under" | "under" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 534 | 48-49 | "of University" | "of such University" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
| 534 | 50 | "as of such" | "and" |
+------+---------+-------------------------------------------------------+--------------------------------------------+
CORRIGENDA
The Health Security se National Security Cess Act, 2025 (35 of 2025) as published in the
Gazette of India, Extraordinary, Part-II, Section 1, dated the 16th December, 2025, Issue No. 59,—
+----+------+--------+---------------------+---------------------+
|Page| Line | Column | For | Read |
+====+======+========+=====================+=====================+
|13 | 46 | | "sub-section (7)” | "sub-section (9)" |
+----+------+--------+---------------------+---------------------+
|24 | 12 | 3 | "below" | "up to" |
+----+------+--------+---------------------+---------------------+
|24 | 16 | 3 | "below" | "up to" |
+----+------+--------+---------------------+---------------------+
|24 | 20 | 3 | "below" | "up to" |
+----+------+--------+---------------------+---------------------+
|24 | 24 | 3 | "below" | "up to". |
+----+------+--------+---------------------+---------------------+
CORRIGENDA
In the Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin): VB—
GRAM G Act, 2025 (36 of 2025), as published in the Gazette of
India, Extraordinary, Part II, Section 1, dated the 21st December, 2025, Issue No. 60, —
(i) in page 2, line 9, for "the different", read “different";
(ii) in page 15, line 29, for “prejudice of”, read “prejudice to”;
(iii) in page 18, line 41, for “Awas”, read “Awaas”;
(iv) in page 20, line 30, omit “and”;
(v) in page 20, line 31, for "after", read “and after”;
(vi) in page 26, line 3, for “Central and”, read “Central Government and";
(vii) in page 31, line 14, for "125”, read “one hundred and twenty-five".
DR. RAJIV MANI,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI-110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054.
MGIPMRND-514GI (S4) -30.01.2026.
Digitally signed
KSHITIZ by KSHITIZ
MOHAN Date: 2026.01.30
MOHAN 18:46:32 +05'30'