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Section 287 of the Income-tax Act, 2025 is

Section 287 of the Income-tax Act, 2025 (formerly section 154 of the Income-tax Act, 1961) provides for "Rectification of mistakes": an income-tax authority may amend any…

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Section 287 of the Income-tax Act, 2025 is

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Section 287 of the Income-tax Act, 2025 (formerly section 154 of the Income-tax Act, 1961) provides for "Rectification of mistakes": an income-tax authority may amend any order passed by it to rectify a mistake apparent from the record. Filing of returns is dealt with in section 263.

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