Rectification of mistakes: Board may amend advance ruling orders before effect, suo motu or on notice after hearing.

Rectification of mistakes permits amendment of an advance ruling order apparent from the record before the order is given effect to by the Assessing Officer; such amendment may be made suo motu or when brought to notice by the applicant or the relevant income-tax officer, but only after allowing the applicant and that officer a reasonable opportunity of being heard.

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