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<h1>CBDT Instruction No. 02/2016: Mandate for Written Rectification Orders u/s 154 to Ensure Taxpayer Notification.</h1> The Central Board of Direct Taxes issued Instruction No. 02/2016 addressing the issue of rectification orders under section 154 of the Income-tax Act, 1961, being processed on the AST System without notifying the taxpayers. This oversight has led to grievances as taxpayers remain unaware of such orders, hindering their ability to appeal or request further rectification. The Board mandates that all rectification applications must result in a written order, which should be served to the taxpayer, ensuring compliance with subsection (4) of section 154. The instruction emphasizes the need for proper communication of rectification orders to taxpayers.