TMI BlogRectification of mistake.X X X X Extracts X X X X X X X X Extracts X X X X ..... od 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 reducing a refund or otherwise increasing the liability of the assessee, unless the authority concerned has given to the assessee an opportunity of being hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent from the record. It further provides that no amendment under this clause 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. It also provides that the tax authority shall, before making an amendment which has the effect of enhancing the undisclosed foreign income and asset or reducing a refund or otherwise incr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|