Rectification under section 154: post-assessment approval notifications can justify amending assessments if conditions are met. The Board's position is that where approval notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) are issued after completion of assessments but are applicable to those assessment years, the subsequent notification constitutes a mistake apparent from the record and may be rectified under section 154; Assessing Officers must ensure the conditions of the approval are satisfied before granting rectification.