https://www.taxtmi.com/acts?id=19185 The substituted sub-section (6B) permits the Settlement Commission to amend orders under sub-section (4) to rectify mistakes apparent from the record within six months from the end of the month in which the order was passed, or within six months from the end of the month in which a rectification application is made by the Principal Commissioner, Commissioner or applicant. No application for rectification may be made after the six-month period measured from the end of the month in which the order was passed. Amendments affecting the applicant's liability require prior notice to the applicant and the Principal Commissioner or Commissioner and an opportunity to be heard. en-us Sat, 28 Feb 2015 20:06:27 +0530 Sat, 28 Feb 2015 20:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19185 The substituted sub-section (6B) permits the Settlement Commission to amend orders under sub-section (4) to rectify mistakes apparent from the record within six months from the end of the month in which the order was passed, or within six months from the end of the month in which a rectification application is made by the Principal Commissioner, Commissioner or applicant. No application for rectification may be made after the six-month period measured from the end of the month in which the order was passed. Amendments affecting the applicant's liability require prior notice to the applicant and the Principal Commissioner or Commissioner and an opportunity to be heard. Act-Rules Bills Sat, 28 Feb 2015 20:06:27 +0530 https://www.taxtmi.com/acts?id=19185