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of <h1>New provision lets income-tax authorities amend orders and intimations to correct apparent mistakes, with Section 270(1) limits</h1> The enacted provision and the original Bill both empower income-tax authorities to amend orders and specified intimations to correct mistakes apparent on the record, exclude matters already decided in appeal or revision, require notice and an opportunity to be heard before any amendment that increases liability, mandate refunds or notices of demand as appropriate, and impose a four-year outer limit (subject to a separate exception) plus a six-month disposal deadline for applications. Key differences: the Act consistently and explicitly includes 'intimation' in scope and time limits, corrects a cross-reference (270(1) replacing 271(1)), and clarifies actors and drafting, without changing substantive safeguards.
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