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Rectification of mistake.

Section 12 - TAX MANAGEMENT - Other Direct Tax Provisions - Section 12 - 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 the financial year in which the order sought to be amended was passed. (3) The tax authority shall not make any amendment, which has the effect of enhancing the undisclosed foreign income and asset or redu .....

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