Section 269UJ

Rectification of mistakes. Repealed

The Income-tax Act, 1961

  • Act 43 of 1961
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax and super-tax

All sections
With a view to rectifying any mistake apparent from the record, the appropriate authority may amend any order made by it under this Chapter, either on its own motion or on the mistake being brought to its notice by any person affected by the order:
Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable opportunity of being heard:
Provided further that no amendment shall be made under this section after the expiry of six months from the end of the month in which the order sought to be amended was made.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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