Power to rectify apparent mistakes permits amendment of advance ruling orders, subject to time and hearing safeguards.

The Authority may amend its advance ruling or dispute resolution orders, suo motu or on notification by the public sector company, Commissioner, or Assessing Officer, to rectify mistakes apparent on the face of the record; such amendments are barred after four years from the date of the original order and may not increase liability, enhance assessment, or reduce a refund without giving the public sector company an opportunity to be heard.

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