Rectification of mistake enables faceless appeal centre to amend orders after notice, response and appeal unit draft review. The National Faceless Appeal Centre may amend any order to rectify a mistake apparent from the record. Applications for rectification may be filed by the appellant, other persons, the appeal unit, or the National Faceless Assessment Centre or Assessing Officer. Applications are allocated by an automated system to an appeal unit, which issues a notice granting opportunity to relevant parties. Responses are filed within specified time limits; the appeal unit prepares a draft order either rectifying the mistake or rejecting the application with reasons, and the Centre then passes and communicates the final order.