https://www.taxtmi.com/article/detailed?id=17450 Rectification of mistakes apparent from the record permits income-tax authorities to amend their own orders and specified intimations, but matters considered and decided in appeal or revision are excluded. Suo motu rectification is discretionary. On an application by the assessee, deductor, collector, or, in relevant first-appeal matters, the Assessing Officer, the authority must issue a written order making the amendment or refusing the claim within six months. Adverse amendments require prior notice and a reasonable opportunity of hearing; consequential refunds must be made and demand notices served where liability increases. en-us Wed, 23 Sep 2026 08:49:40 +0530 Wed, 23 Sep 2026 10:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17450 Rectification of mistakes apparent from the record permits income-tax authorities to amend their own orders and specified intimations, but matters considered and decided in appeal or revision are excluded. Suo motu rectification is discretionary. On an application by the assessee, deductor, collector, or, in relevant first-appeal matters, the Assessing Officer, the authority must issue a written order making the amendment or refusing the claim within six months. Adverse amendments require prior notice and a reasonable opportunity of hearing; consequential refunds must be made and demand notices served where liability increases. Articles Income Tax Wed, 23 Sep 2026 08:49:40 +0530 https://www.taxtmi.com/article/detailed?id=17450