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Section 154 - Rectification of mistake - Income-tax Act, 1961
Income-tax Act, 1961
Rectification of mistake. 154. 1 (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 ; 2 (b) amend any intimation or deemed intimation under sub-section (1) of section 143. 12 (c) amend any intimation under sub-section (1) of section 200A. 18 (d) amend any intimation under sub-section (1) of section 206CB. 3 (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-sect ....... - .......