Amendment of section 263 of the Income-tax Act, 1961--Clarification regarding

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.... the Income-tax Act, 1961--Clarification regarding Circular No. 402 Dated  1/11/1984 As a consequence of the amendment of section 263 of the Income-tax Act, 1961, by section 47 of the Ta....

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....ction 263 of the Income-tax Act are passed, as far as possible, within two years of the date of the order sought to be revised in cases where the order sought to be revised was passed before 1st Octob....