Section 12(3)(b) in Expenditure-Tax Act, 1987

[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(3)(b) in Expenditure-Tax Act, 1987

(b)shall make such amendment if any mistake is brought to its notice,-

(i)by the assessee; or

(ii)where the authority concerned is the [Chief Commissioner or Commissioner] [Substituted by section 72, Act 26 of 1988, for 'Commissioner' (w.e.f. 1-4-1988).] (Appeals), by the [Assessing Officer] [Substituted by Act 26 of 1988, section 72, for 'Income-tax Officer' (w.e.f. 1-4-1988).].

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Union of India - Subsection

Section 12(3)(b) in Expenditure-Tax Act, 1987