Law and Procedure an e-book | ||
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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on Benami Property |
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What is the time limit to rectify a mistake apparent on the face of the record? |
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Ans. The Appellate Tribunal or any authority may, in order to rectify any mistake apparent on the face of the record, amend any order passed by it within a period of 1 year from the end of the month in which such order was passed. However, no amendment shall be made if the amendment is likely to affect any person prejudicially unless he has been given notice of intention to do so and has been given an opportunity of being heard. |
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