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of <h1>Centralised Processing Scheme 2011: Correcting Tax Errors Under Section 154; Excess Refunds and Tax Demands Addressed Electronically.</h1> The Centralised Processing of Returns Scheme, 2011, outlines the process for rectifying mistakes under section 154 of the Income-tax Act. The Centre can amend orders or intimations on its own or upon receiving an electronic application from a person. Rectification orders resulting in tax demands are treated as notices under section 156. Errors due to data entry or software issues leading to excess refunds or reduced tax demands will be corrected, and excess amounts recovered. If rectification increases a person's tax liability, they will receive electronic notification, and responses must be submitted electronically.
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