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Rectification of mistake

..... tion issued, by it under this Code so as to rectify any mistake apparent from the record. (2) Subject to sub-section (4), no amendment under this section 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 .....

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..... any financial year by- (i) any income-tax authority under the Code; or (ii) by a court in any proceeding under any law in so far as it has a bearing on 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 ha .....

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..... isions, mistake apparent from record in relation to an order, or intimation, shall include a mistake which becomes apparent under any prescribed circumstances 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. - Statutory Provisions, Ac .....

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