Section 287(3)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 287(3)] [Section 287] [Entire Act]

Union of India - Subsection

Section 287(3)(b) in The Income Tax Act, 2025

(b)shall make such amendment for rectifying any such mistake which has been brought to its notice by—

(i)the assessee or the deductor or the collector; or

(ii)the Assessing Officer, if the authority concerned is the Joint Commissioner (Appeals) or the Commissioner (Appeals).