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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Settlement Commission can rectify orders under Section 245D(6B) within six months with mandatory hearing for liability changes</h1> The amendment to section 245D(6B) of the Income-tax Act allows the Settlement Commission to rectify any apparent mistakes in its orders within six months from the end of the month the order was passed or within six months from the end of the month an application for rectification is made by the Principal Commissioner, Commissioner, or applicant. Applications for rectification must be filed within this six-month period. Any amendment that modifies the applicant's liability requires the Settlement Commission to notify the applicant and the tax authorities and provide an opportunity for a hearing before making such changes.
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