Gift-Tax Act, 1958

Section - 34 - Rectification of mistakes

CHAPTER VIII

MISCELLANEOUS

20[Rectification of mistakes.

34. (1) With a view to rectifying any mistake apparent from the record-

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(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[* * *];