https://www.taxtmi.com/acts?id=17093 An Income-tax authority of the Centralised Processing Cell may rectify any mistake apparent from the record under section 154, on its own motion or on application by the deductor, with applications to be furnished in the form and manner specified by the Director General. If rectification reduces a refund or increases the deductor's liability, the Cell must send an electronic intimation and allow the deductor to reply as specified; such an order is deemed a notice of demand under section 156. en-us Fri, 18 Jan 2013 17:23:50 +0530 Fri, 18 Jan 2013 17:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17093 An Income-tax authority of the Centralised Processing Cell may rectify any mistake apparent from the record under section 154, on its own motion or on application by the deductor, with applications to be furnished in the form and manner specified by the Director General. If rectification reduces a refund or increases the deductor's liability, the Cell must send an electronic intimation and allow the deductor to reply as specified; such an order is deemed a notice of demand under section 156. Act-Rules Direct Taxes Fri, 18 Jan 2013 17:23:50 +0530 https://www.taxtmi.com/acts?id=17093