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
22 September 2026
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