Section 154 | Rectification of mistake | Income Tax E-Book


Section 154 | Rectification of mistake | Income Tax E-Book

Rectification of mistake. 154. (1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,— (a) amend any order passed by it under the provisions of this Act; (b) amend any intimation or deemed intimation under sub-section (1) of section 143; (c) amend any intimation under sub-section (1) of section 200A; (d) amend any intimation under sub-section (1) of section 206CB.

Section 154 | Rectification of mistake | Income Tax E-Book
Section 154 | Rectification of mistake | Income Tax E-Book

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