Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Rectification of mistakes allows amendment of orders to correct record errors, subject to hearing and time limits. The appropriate authority may amend any order under the Chapter to rectify a mistake apparent from the record, on its own motion or when notified by an ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Rectification of mistakes allows amendment of orders to correct record errors, subject to hearing and time limits.
The appropriate authority may amend any order under the Chapter to rectify a mistake apparent from the record, on its own motion or when notified by an affected person; any amendment likely to prejudice a person requires giving that person a reasonable opportunity of being heard, and no amendment may be made after the expiry of six months from the end of the month in which the order was made.
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