Section 221 of Income Tax Ordinance, 2001 describes that the commissioner can rectify any mistakes apparent from the record. The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021. Following is the text of Section 221 of Income Tax Ordinance, 2001: 221. … Continue reading Commissioner can rectify mistakes apparent from record