The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued Notification No. 140/2026 [F. No. 300196/73/2018-ITA-I], dated November 4, 2026, vide S.O. 6011(E), introducing a corrigendum to the earlier Notification No. 24/2019 dated March 19, 2019, concerning the Andhra Pradesh Electricity Regulatory Commission, Hyderabad (PAN: AAAGA0114N), notified under Section 10(46) of the Income-tax Act, 1961.
The corrigendum has been issued in exercise of the powers conferred under Section 536 of the Income-tax Act, 2025, to rectify the assessment years specified in paragraph 3 of the original notification.
As per the corrigendum, the earlier reference to Assessment Years 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 shall now be read as Assessment Years 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25.
Accordingly, the revised applicability of the notification is as follows:
- Earlier period: AY 2019-20 to AY 2023-24.
- Revised period: AY 2020-21 to AY 2024-25.
The amendment effectively shifts the specified five-assessment-year period forward by one year, excluding AY 2019-20 and including AY 2024-25, for the purposes of the original notification issued under Section 10(46) of the Income-tax Act, 1961.
The CBDT has further clarified that the contents of the Hindi version of Notification No. 24/2019 dated March 19, 2019, shall remain unchanged.
The corrigendum is confined to the specified correction in the English version of the original notification and does not expressly introduce any other modification to its provisions.
The Notification can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/notification-no-140-2026-pdf
