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Rectification of mistake.
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....tax authority may amend any order passed by it under this Act so as to rectify any mistake apparent from the record. (2) No amendment under this section shall be made after a period of four years fro....
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....oncerned may make an amendment under this section- (a) on its own motion; or (b) on the application made to it by the assessee or, as the case may be, by the Assessing Officer. (5) Any applicatio....
TaxTMI
TaxTMI