https://www.taxtmi.com/acts?id=50334 The amendment declares that an order passed by an Income-tax Officer includes an order passed by an Inspecting Assistant Commissioner when exercising powers or performing functions assigned under the Income-tax Act as applied by section 18; and it substitutes subsection (2) to bar making an order under subsection (1) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. en-us Thu, 06 Mar 2025 18:28:27 +0530 Thu, 06 Mar 2025 18:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50334 The amendment declares that an order passed by an Income-tax Officer includes an order passed by an Inspecting Assistant Commissioner when exercising powers or performing functions assigned under the Income-tax Act as applied by section 18; and it substitutes subsection (2) to bar making an order under subsection (1) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. Act-Rules F. Acts / Amendment Acts Thu, 06 Mar 2025 18:28:27 +0530 https://www.taxtmi.com/acts?id=50334