Rectification of mistake: Centre may amend electronically and treat resulting tax demand as notice of demand.

The Centre may amend any order or intimation to rectify a mistake apparent from the record, either on its own motion or on electronic application, processed like a return. A rectification order that results in a tax demand shall be deemed a notice of demand. Processing errors causing excess refunds or reduced demands will be corrected by the Centre and excess amounts recovered. Where rectification increases liability, the Centre will send electronic intimation and require the taxpayer's electronic reply.

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