Section 371: Amendment of assessment on appeal

The Income-tax Act, 2025Central Act · Act 30 of 2025

Amendment of assessment on appeal.

If as a result of an appeal under section 356 or 357 or 362, any change is made in the assessment of a body of individuals or an association of persons, or a new assessment is directed in such cases, the Joint Commissioner (Appeals) or the Commissioner (Appeals) or the Appellate Tribunal, shall pass an order authorising the Assessing Officer either to amend the assessment made on any member of the body or association or to make a fresh assessment on such member.

Where this provision sits

Act	The Income-tax Act, 2025
Section	371
Marginal note	Amendment of assessment on appeal
Jurisdiction	Central
Status	In force as published by the source

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