https://www.taxtmi.com/acts?id=10945 An income-tax authority may amend any order or intimation to rectify mistakes apparent from the record, including nonconformity with subsequent court decisions, later amendments to the Code, or findings in orders relating to the assessee or other assessees that affect liability; amendments are generally subject to a two-year limitation from the end of the relevant financial year (subject to Board prescription), require a reasonable opportunity of hearing if adverse to the assessee, may be made suo motu or on application, must be decided within six months or be deemed rejected, and cannot alter matters decided in appeal or revision. en-us Thu, 20 Aug 2009 13:19:35 +0530 Thu, 20 Aug 2009 13:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10945 An income-tax authority may amend any order or intimation to rectify mistakes apparent from the record, including nonconformity with subsequent court decisions, later amendments to the Code, or findings in orders relating to the assessee or other assessees that affect liability; amendments are generally subject to a two-year limitation from the end of the relevant financial year (subject to Board prescription), require a reasonable opportunity of hearing if adverse to the assessee, may be made suo motu or on application, must be decided within six months or be deemed rejected, and cannot alter matters decided in appeal or revision. Act-Rules Bills Thu, 20 Aug 2009 13:19:35 +0530 https://www.taxtmi.com/acts?id=10945