What are the procedure for filing the application for administrative review for the amended assessment of the income tax?
- A person who is not satisfied with any decision subject to administrative review referred to in Section 114 may make an application to the Department against the decision within thirty days of the date of receipt of notice of that decision. If the time-limit for making application pursuant to subsection (1) expires and any person makes an application for the extension of time-limit within seven days from the date of expiration of the time-limit.
