Re: Certifcate -Rectification of mistake
Suppose there is patent error in the certificate issued under s. 5(1) by DA and is later on rectified by DA, whether period of 15 days for making payment shall be reckoned from date of rectified order?
Technically rectification corrects certain mistake in original order and hence, 15days period is to be counted from the original order. This needs to be clarified by the CBDT.
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