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[Cites 0, Cited by 0] [Section 363] [Entire Act]

Union of India - Subsection

Section 363(2) in The Income Tax Act, 2025

(2)The Appellate Tribunal may amend any order passed by it under sub-section (1) for the rectification of any mistake apparent from record, within six months from the end of the month in which the order was passed, if the mistake is brought to its notice by the assessee or the Assessing Officer.