Gift-Tax Act, 1958
Section - 34 - Rectification of mistakes
CHAPTER VIIIMISCELLANEOUS20[Rectification of mistakes.34. (1) With a view to rectifying any mistake apparent from the record-
| (a) | - | the 21[Assessing Officer] may amend any order of assessment or of refund or any other order passed by him; |
| 22[(aa) | - | a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 or enhance or reduce the amount of refund granted by it under that sub-section;] |
| 23[(b) | - | the 23a[Joint] Director or 23a[Joint] Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A; |
| (c) | - | the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 24[* * *]; | .... To read the full section download the app from Google Play store
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