Act Number: 43

Act Name: The Income-tax Act, 1961

Year: 1961

Enactment Date: 1961-09-13

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

Ministry: Ministry of Finance

Department: Department of Revenue

Section 269UJ: Rectification of mistakes.
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.
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