https://www.taxtmi.com/acts?id=23298 Authority issuing a decision, order, summons, notice, certificate or other document may rectify errors apparent from record on its own motion or when pointed out, subject to time limits including a general six month bar and an exception for clerical or arithmetical slips; natural justice must be observed when rectification adversely affects any person, and substantive parts of instruments cannot be amended by rectification. en-us Mon, 28 Nov 2016 12:23:34 +0530 Tue, 29 Nov 2016 12:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23298 Authority issuing a decision, order, summons, notice, certificate or other document may rectify errors apparent from record on its own motion or when pointed out, subject to time limits including a general six month bar and an exception for clerical or arithmetical slips; natural justice must be observed when rectification adversely affects any person, and substantive parts of instruments cannot be amended by rectification. Act-Rules Bill Mon, 28 Nov 2016 12:23:34 +0530 https://www.taxtmi.com/acts?id=23298