| Relief in respect of error or mistake |
| Relief in respect of error or mistake |
| 93A.—(1) If any person who has paid tax for any year of assessment alleges that an assessment is excessive by reason of some error or mistake in the return or statement made by him for the purposes of the assessment or, where he is exempted from liability to furnish a return under section 62(2), in the notice of assessment served on him, he may, at any time not later than 6 years (if the year of assessment within which the assessment was made is 2007 or a preceding year of assessment) or 4 years (if the year of assessment within which the assessment is made is 2008 or a subsequent year of assessment) after the end of the year of assessment within which the assessment was made, make an application in writing to the Comptroller for relief. [Act 34/2008, wef Y/A 2009 & Sub Ys/A:2008-ACT-34] [53/2007]
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