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    <description>An income-tax authority referred to in section 116 may, to rectify any mistake apparent from the record, amend any order passed by it under the Act, amend any intimation sent under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section.</description>
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      <description>An income-tax authority referred to in section 116 may, to rectify any mistake apparent from the record, amend any order passed by it under the Act, amend any intimation sent under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section.</description>
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