Rectification of mistake

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....e, 2013<br>1[Rectification of mistake 6. (1) An Income-tax authority of the Cell may, with a view to rectifying any mistake apparent from the record under section 154 of the Act, on its own motion o....

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.... electronically by the Cell and the reply of the deductor shall be furnished in the form and manner specified by the Director General. (4) Where an amendment has the effect of reducing a refund alre....