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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter III TAX MANAGEMENT This
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Section 12 - Rectification of mistake. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... Rectification of mistake. 12. (1) A 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 from the end of th .....

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Section 12 - Rectification of mistake. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... assessee or, as the case may be, by the Assessing Officer. (5) Any application received by the tax authority for amendment of an order shall be decided within a period of six months from the end of the month in which such application is received by .....

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Section 12 - Rectification of mistake. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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