Following the prescribed time-limit in passing order under sub-section (8) of section 154 of Income-tax Act, 1961

Time limit for amendment under section 154 requires authorities to decide rectification applications within prescribed six month period.

An application under section 154 to rectify a mistake apparent from the record must be disposed of by the Income tax authority by either making the amendment or refusing it within the prescribed time limit of six months; the time limit is mandatory, Assessing Officers must strictly follow it, and supervisory officers must monitor compliance and initiate administrative action for failures to adhere.