Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 11] [Section 264] [Entire Act] Union of India - Subsection Section 264(2) in The Income Tax Act, 1961 (2)The Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously.