An income tax authority referred to in section 116 of the Income Tax Act, 1961 may amend with a view to rectify any mistake apparent from the records in respect of:

CS Executive · Tax Laws and Practice · PYQS · June 2019
An income tax authority referred to in section 116 of the Income Tax Act, 1961 may amend with a view to rectify any mistake apparent from the records in respect of:
(A) Any intimation under sub-section (1) of section 200A
(B) Any dispute raised by the assessee in respect of an issue having two views
(C) Any order passed by its higher authorities
(D) Any section, if required by law

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Income Tax Act, 1961

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