Rectification allows correction of errors in income tax orders by the authority suo moto or on assessee request. Rectification is a remedial administrative mechanism for correcting errors in orders issued under the income tax framework. The power to rectify resides ... Summary
Rectification allows correction of errors in income tax orders by the authority suo moto or on assessee request.
Rectification is a remedial administrative mechanism for correcting errors in orders issued under the income tax framework. The power to rectify resides with the income tax authority and may be exercised on the authority's own motion or when an error is brought to its attention by the assessee.
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