https://www.taxtmi.com/acts?id=24036 Section 161 authorises an authority to rectify errors apparent on the face of the record in decisions, orders, notices, certificates or other documents, on its own motion or when notified by specified officers or the affected person. Rectification is subject to prescribed time limits, with an exception for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adversely affecting a person must comply with the principles of natural justice. en-us Mon, 27 Mar 2017 17:26:44 +0530 Fri, 03 Oct 2025 15:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24036 Section 161 authorises an authority to rectify errors apparent on the face of the record in decisions, orders, notices, certificates or other documents, on its own motion or when notified by specified officers or the affected person. Rectification is subject to prescribed time limits, with an exception for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adversely affecting a person must comply with the principles of natural justice. Act-Rules GST Mon, 27 Mar 2017 17:26:44 +0530 https://www.taxtmi.com/acts?id=24036