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[Cites 0, Cited by 17] [Section 245D] [Entire Act]

Union of India - Subsection

Section 245D(6B) in The Income Tax Act, 1961

(6B)The Settlement Commission may, with a view to rectifying any mistake apparent from the record, amend any order passed [***] under sub-section (4)—
(a)at any time within a period of six months from the end of the month in which the order was passed; or
(b)at any time within the period of six months from the end of the month in which an application for rectification has been made by the Principal Commissioner or the Commissioner or the applicant, as the case may be:
Provided that no application for rectification shall be made by the Principal Commissioner or the Commissioner or the applicant after the expiry of six months from the end of the month in which an order under sub-section (4) is passed by the Settlement Commission:Provided further that an amendment which has the effect of modifying the liability of the applicant shall not be made under this sub-section unless the Settlement Commission has given notice to the applicant and the Principal Commissioner or Commissioner of its intention to do so and has allowed the applicant and the Principal Commissioner or Commissioner an opportunity of being heard.