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Rectification of mistake

Clause 166 - Bill - EQUALISATION LEVY - Bill - Clause 166 - 166. (1) With a view to rectifying any mistake apparent from the record, the Assessing Officer may amend any intimation issued under section 165, within one year from the end of the financial year in which the intimation sought to be amended was issued. (2) The Assessing Officer may make an amendment to any intimation under sub-section (1), either suo motu or on any mistake brought to his notice by the assessee. (3) An amendment to any .....

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