Wealth-Tax Act, 1957

Section - 35 - Rectification of mistakes

71[Rectification of mistakes.

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

(a)- the 72[Assessing Officer] may amend any order of assessment or of refund or any other order passed by him;
73[(aa)- a wealth-tax authority may amend any intimation or deemed intimation under sub-section (1) of section 16;]
74[75[(aaa)]- the Valuation Officer may amend any order passed by him under section 16A;]
76[(b)- the 77[Joint] Director or 77[Joint] Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 18A;]
78[(c)-.... To read the full section download the app from Google Play store