time limit for rectification u/s 154

This query is : Resolved 

07 April 2009 What is the time limit for rectification u/s 154 for interest charged u/s 220(2) without giving credit of part payment made by assessee ?

16 December 2010 4 years from the end of the financial year in which the order sought to be ammended or passed.

10 January 2012 4 years from the end of financial year (See section 154 of income tax act)




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