৪৫। উক্ত Ordinance এর section 173 এর- (ক) sub-section () এর পরিবর্তে নিম্নরূপ sub-sections () ও (A) প্রতিস্থাপিত হইবে, যথা:- “() Where an income tax authority or the Appellate Tribunal finds by own motion or based on written application from the assessee or information from any other source that an error apparent from record has been made in any order passed by it, the income tax authority or the Appellate Tribunal may amend the error by order in writing: Provided that no amendment under this sub-section shall be made after the expiration of four years from the date of the order sought to be…