https://www.taxtmi.com/article/detailed?id=10660 Rectification under section 154 is limited to correcting a mistake apparent from the record; authorities must consult department-processed records such as Forms 26AS and Form 16A and must give notice and a reasonable opportunity to be heard before any amendment that enhances assessment or reduces a refund. If TDS credits are reflected in processed departmental records and relied upon by the taxpayer, changes should not be made absent demonstrable mistake apparent on the record, and non-final corrections by deductors/collectors should not be given immediate effect. en-us Thu, 01 Sep 2022 10:53:37 +0530 Thu, 01 Sep 2022 10:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10660 Rectification under section 154 is limited to correcting a mistake apparent from the record; authorities must consult department-processed records such as Forms 26AS and Form 16A and must give notice and a reasonable opportunity to be heard before any amendment that enhances assessment or reduces a refund. If TDS credits are reflected in processed departmental records and relied upon by the taxpayer, changes should not be made absent demonstrable mistake apparent on the record, and non-final corrections by deductors/collectors should not be given immediate effect. Articles Income Tax Thu, 01 Sep 2022 10:53:37 +0530 https://www.taxtmi.com/article/detailed?id=10660