Within what period must an assessee apply to the Competent Authority for revision of an order under section 378 of the Income-tax Act, 2025, counted from the date the order was communicated or the…

Section 378(3) of the Income-tax Act, 2025 requires an assessee's application for revision to be made within one year from communication of the order or the date the assessee otherwise came to know of it, whichever is earlier; section 378(4) allows a delay to be condoned for sufficient cause. Two years is the limit on revising an order that is erroneous and prejudicial to the revenue under section 377, which the Competent Authority starts on its own motion.