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Rectification of mistake

s own or on receiving an application from the person, may amend any order or intimation passed or sent by it under the provisions of the Act. (ii) An application for rectification shall be filed elect .....

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re error or otherwise, resulting in excess refund being computed or reduction in demand of tax, the same will be corrected on its own by the Centre by passing a rectification order and the excess amou .....

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