Rectification of apparent mistakes allows advance rulings to be amended before implementation, subject to a reasonable hearing opportunity. Mistakes apparent from the record in an advance ruling may be rectified by amendment before the ruling has been given effect to. The Authority may ... Summary
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Rectification of apparent mistakes allows advance rulings to be amended before implementation, subject to a reasonable hearing opportunity.
Mistakes apparent from the record in an advance ruling may be rectified by amendment before the ruling has been given effect to. The Authority may initiate rectification on its own motion or upon notice from the applicant, Principal Commissioner, or Commissioner, after providing the applicant and the Principal Commissioner or Commissioner a reasonable opportunity of hearing.
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