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TMI BlogRectification of mistakeX X X X Extracts X X X X X X X X Extracts X X X X ..... n shall be made after two years from the end of the financial year in which the order sought to be amended was passed. (3) For the purposes of this section, a mistake in the order, or intimation, sought to be amended shall, without prejudice to the generality of sub-section (1), be deemed to be apparent from the record, if the order, or intimation, is not in accordance with- (a) the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability under this Code. (4) The income-tax authority shall not make any amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, unless the authority concerned has given to the assessee a reasonable opportunity of being heard. (5) The income-tax authority concerned may make an amendment,- (a) on its own motion; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances arising after the date of passing of the order or intimation. (9) The Board may prescribe the date from which the period of two years specified under sub-section (2) shall be reckoned for the purposes of amendment. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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