Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 digital The book presents the concepts

The book presents the concepts

procedural framework

• Policymakers

tax consultants

• Taxpayers seeking clarity on their rights and obligations in scrutiny cases

Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 digital The book presents the conceptsThis 2nd edition of Revision of Orders by Principal Commissioner or Commissioner under Sections 263 & 264, authored by Ram Dutt Sharma, offers a detailed and practical analysis of the revisionary powers vested in income tax authorities under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it explains the legal framework, conditions, procedural aspects, and judicial interpretations relating to the revision of orders by the