https://www.taxtmi.com/circulars?id=54290 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. en-us Mon, 15 Feb 2016 00:00:00 +0530 Tue, 16 Feb 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54290 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. Circulars Income Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54290