Provisions of Sec 263 amended under Budget 2022

Last updated: 03 February 2022


Amendment in the provisions of section 263 of the Act 1. Section 263 of the Act contains the provision for revision of order which is erroneous in so far as it is prejudicial to the interests of revenue. An order under section 263 of the Act can be passed within two years from the end of the fina

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