Sec 154 Rectification

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what is the time limit to FILE an application u/s 154 by an assesse??
Replies (3)

Within the expiry of four years from the end of the financial year in which the order sought to be amended was passed.

Save as otherwise provided in section 155 or sub-section [4] of section 186 no amendment under this section shall be made after the expiry of four years from the end of the financial year in which the order sought to be amended was passed.

4 years from the end of the financial year in which order sought to be rectified was passed.


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