Rectification u/s. 154

Without prejudice to the provisions of section 154(7), where an application for amendment under this section is made by the assessee on or after 01-06-2001 to an inocme tax authority referred to in section 154(1) , the authority shall pass an order, within a period of six months from the end of the month in which the application is received by it -

a) making the amendment; or

b) refusing to allow the claim

Regards,

Devendra Kulkarni