CBDT issues Corrigendum to Income Tax Act, 2025 [Read Notification]

The Central Board of Direct Taxes (CBDT), through the Ministry of Law and Justice, has issued a corrigendum to the recently enacted Income-tax Act, 2025 (30 of 2025), correcting several typographical and drafting errors in the law as originally published in the Gazette of India on August 21, 2025.

According to the notification published in the Gazette of India (Extraordinary, Part II, Section 1, dated September 3, 2025), the corrections include replacement of misspelled words, grammatical fixes, and clarifications to ensure consistency across the legislation.

Key corrections include:

Replacing recurring errors such as “assesse” with the correct term “assessee” across multiple sections.

Substituting the word “previous” with “tax” in certain contexts for accuracy.

Correcting phrases like “gains is” to “gains are” and “tax tax” to a single “tax.”

Amending references from “sub-section” to “sub-sections” where applicable.

Rectifying section references, including changes such as “205(1)(a)” to “section 205(1)(a).”

Minor typographical changes like “Assesssing” corrected to “Assessing”, “anaonymous” to “anonymous”, and “enure” to “ensure.”

The corrigendum also applies to the Bills of Lading Act, 2025, where the phrase “or taken” has been corrected to read as “done or taken.”

The corrections were formally authenticated by Dr. Rajiv Mani, Secretary to the Government of India, and uploaded by the Government of India Press, New Delhi.

The issuance of this corrigendum is a standard legislative practice for removing clerical inconsistencies in newly published statutes to ensure legal clarity and avoid interpretational disputes in implementation.