Section 264
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
17 February 2014
When does section 264 of the Income Tax Act become applicable? what are conditions required to be fulfilled to file a revision of order under section 264?
17 February 2014
264 applies to all the orders that are not covered under 263. the conditions are:
1. it should not be covered under 263
2. not more than a year should have passed from the date of the order.
However, Commissioner has the option of relaxing the time bar in case there exist sufficient reason for the delay
1. it should not be covered under 263
2. not more than a year should have passed from the date of the order.
However, Commissioner has the option of relaxing the time bar in case there exist sufficient reason for the delay
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