https://www.taxtmi.com/acts?id=3315 The provision empowers the Assessing Officer to amend completed assessments to include or correct a partner's or member's share when it is found omitted or incorrect, and to recompute total income where allowances, deductions or capital gain computations previously made are later determined to be wrongly allowed or revised; such amendments follow rectification procedure rules and are subject to expressly prescribed limitation periods reckoned from specified triggering events. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 15:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3315 The provision empowers the Assessing Officer to amend completed assessments to include or correct a partner's or member's share when it is found omitted or incorrect, and to recompute total income where allowances, deductions or capital gain computations previously made are later determined to be wrongly allowed or revised; such amendments follow rectification procedure rules and are subject to expressly prescribed limitation periods reckoned from specified triggering events. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3315