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>Revision power over subordinate tax orders permits non prejudicial corrections subject to limitation, fee, and appeal bars.</h1> Section 264 authorises the Principal Commissioner or Commissioner to call for records and revise subordinate orders (excluding those under section 263), either suo motu or on assessee application, conduct inquiries, and pass orders not prejudicial to the assessee. Revision is constrained by limitation periods, required fees, exclusions for pending appeals and appeal periods, and specified exclusions and computation rules for time when stays or re hearing opportunities arise.
TaxTMI 
TaxTMI 
