(1) In the assessment of the property in the tax assessment order or in the calculation of the tax, if it is known that the value of the property or the tax number has been increased or decreased due to a mathematical error, after the application of the taxpayer or in any other way, two days from the date of assessment of the tax. Within the year, the tax officer can correct the mistake and reassess the tax or assess additional tax.

(2) According to sub-section (1) if the tax to be levied after correcting such tax assessment order is less than the previous tax assessment order, such tax Before correcting the assessment order, a clear reason form should be prepared and the approval of the Director General should be obtained.

(3) According to sub-section (1) if the amount of tax due to correction of mistake is more than the amount previously determined, a clear reason should be given before correcting the tax assessment order. The open taxpayer should be given a written notice and given fifteen days to say something about the amount of tax to be paid or submit supporting evidence.