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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 errors within statutory time limits.</h1> Any authority that issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of record on its own motion or when pointed out by an appointed officer or the affected person within specified time limits; rectification is subject to an outer six month limit except for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adverse to a person must follow the principles of natural justice.