Rectification of TDS processing mistakes may increase deductor liability, with electronic intimation and deemed demand consequences.

Rectification of mistakes apparent from the record in orders or intimations issued by the Cell may be made by an Income-tax authority under section 154, on its own motion or on the deductor's application. Applications and replies must follow the form and manner specified by the Director General. Where rectification reduces a refund or increases liability, electronic intimation is required. An amendment reducing a refund already issued or increasing liability results in a rectification order deemed to be a notice of demand under section 156.

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