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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Rectification of errors apparent on the face of record allows authorities to correct obvious clerical mistakes within set time limits.</h1> Rectification of errors apparent on the face of record permits any authority that issued a decision, order, notice, certificate or other document to correct obvious errors on its own motion or when notified by an officer or the affected person; purely clerical or arithmetical accidental slips are specially accommodated, and where rectification would adversely affect a person the principles of natural justice must be followed.