Income-tax Act, 1961

Rectification of mistake.

154. (1) With a view to rectifying any mistake apparent from the record an income- tax authority referred to in section 116 may,-

(a)	-	amend any order passed by it under the provisions of this Act ;
(b)	-	amend any intimation or deemed intimation under sub-section (1) of section 143;
(c)	-	amend any intimation under sub-section (1) of section 200A;
(d)	-	amend any intimation under sub-section (1) of section 206CB.

(1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decid .... To read the full section download the app from Google Play store