https://www.taxtmi.com/article/detailed?id=6697 Rectification under Section 154 empowers income tax authorities to amend orders or intimations to correct mistakes apparent from the record, mandating written orders, opportunity of hearing where liability is increased, and adherence to a prescribed time limit for deciding applications. Recent administrative instructions require strict observance of the decision time frame and that rectification orders be served on taxpayers rather than recorded only on internal systems, but entrenched field practice risks superficial compliance and continued dismissal of claims as not being "mistakes apparent from record." en-us Fri, 19 Feb 2016 07:02:41 +0530 Fri, 19 Feb 2016 07:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6697 Rectification under Section 154 empowers income tax authorities to amend orders or intimations to correct mistakes apparent from the record, mandating written orders, opportunity of hearing where liability is increased, and adherence to a prescribed time limit for deciding applications. Recent administrative instructions require strict observance of the decision time frame and that rectification orders be served on taxpayers rather than recorded only on internal systems, but entrenched field practice risks superficial compliance and continued dismissal of claims as not being "mistakes apparent from record." Articles Income Tax Fri, 19 Feb 2016 07:02:41 +0530 https://www.taxtmi.com/article/detailed?id=6697