1961Section 269UJ

269UJ. Rectification of mistakes.

In the 2025 Act1 match · Unreviewed

2025 No counterpartNot carried forward · Unreviewed · Compare

From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·