The Central Board of Direct Taxes (CBDT), through the Ministry of Law and Justice, has issued a Corrigendum dated September 03, 2025 to the Income-tax Act, 2025 (30 of 2025), published earlier in the Gazette of India on August 21, 2025. The corrigendum, notified on September 3, 2025, addresses multiple typographical and drafting errors to ensure consistency and clarity in the new legislation.
Key Highlights of the Corrigendum:
- Spelling & Terminology Fixes: Corrections such as “assesse” → “assessee”, “Assesssing” → “Assessing”, “Assesing” → “Assessing”, and “anaonymous” → “anonymous”.
- Word Substitutions: Replacement of “previous” with “tax” in several provisions.
- Grammatical Adjustments: Changes like “gains is” → “gains are”, “tax tax” → “tax”, and “enure” → “ensure”.
- Section References: Rectifications including “205(1)(a)” → “section 205(1)(a)” and “145 (1).” → “145.”
- Structural Clarifications: Amendments such as “sub-section” → “sub-sections” and marginal heading “in cases” → “cases of section 298”.
- Other Minor Edits: Standardizations like “has been has been” → “has been”, “as prescribed” → “as may be prescribed”, and punctuation refinements (e.g., “year—” → “year.”).
Bills of Lading Act, 2025
The corrigendum also extends to the Bills of Lading Act, 2025 (18 of 2025), where the phrase “or taken” has been corrected to “done or taken.”
Legislative Clarity
Officials clarified that issuing corrigenda is a routine legislative practice aimed at removing clerical errors in newly published statutes. Such corrections ensure legal clarity and prevent interpretational disputes during implementation.
The Corrigenda can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/IT-Act-2025-CORRIGENDA.pdf
