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 permits amendment of tax orders before appeal expiry, requiring hearing if amendment prejudicial. The competent authority may amend any order under the Chapter to rectify a mistake apparent from the record, on its own motion or when brought to notice, ... Summary
Rectification of mistakes permits amendment of tax orders before appeal expiry, requiring hearing if amendment prejudicial.
The competent authority may amend any order under the Chapter to rectify a mistake apparent from the record, on its own motion or when brought to notice, so long as the amendment is made before the time for filing an appeal has expired; if the amendment is likely to prejudice any person, a reasonable opportunity of being heard must be provided.
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