TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Rectification of advance ruling allows amendment for errors apparent, subject to hearing before measures raising tax or reducing input credit.</h1> Authority or Appellate Authority may amend an advance ruling to rectify any error apparent on the face of the record, on its own motion or when notified by officers or the applicant/appellant, within a limited period from the date of the order; however, no amendment that increases tax liability or reduces admissible input tax credit shall be made without giving the applicant or appellant an opportunity of being heard.
TaxTMI 
TaxTMI 
