Rectification of mistake – Section 169, Finance Act, 2016

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....ancial year in which the intimation sought to be amended was issued. Amendment can be made suo moto or brought to notice by the assessee/e-commerce operator * The Assessing Officer may make an amendment to any intimation, either suo motu or on any mistake brought to his notice by the assessee or ecommerce operator. Opportunity of being heard to be given by the AO before amending an intimation....