Rectification of mistakes and review (Section 74B)

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..... r order shall be in Form DVAT 38C. (3) No application for review under sub-section (5) of section 74B of an assessment or reassessment or an order shall be entertained if the application is not presented within thirty days from the date of such assessment or reassessment or order. (4) The Commissioner or any person appointed under section 66 shall be competent under sub-section (5) .....

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..... ssment or reassessment or order is pending for decision. --------------------------- Notes:- 1. Inserted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, Dated 30.11.2005 . w.e.f. 30.11.2005. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagemen .....

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