TMI BlogAmendment of section 245D.X X X X Extracts X X X X X X X X Extracts X X X X ..... record, amend any order passed by it under sub-section (4)- (a) at any time within a period of six months from the end of the month in which the order was passed; or (b) at any time within the period of six months from the end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be: Provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. The existing provision contained in sub-section (6B) of section 245D of the Income-tax Act provides that the Settlement Commission may, at any time within a period of six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (4). It is proposed to amend the said sub-section (6B) to provide that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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