Para 6 - Rectification of mistake - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

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 or on receiving an application from the deductor, amend any order or intimation passed or sent by it under the Act. (2) An application for rectification shall be furnished in the form and manner specified by the Director General. (3) Where a rectification has the effect of reducing the refund or increasing the liability of the deductor, an intimation to this effect shall be sent to the deductor 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 already made or increasing the liability of the deductor, the order under section 154 of the Act passed by an Income-tax authority of the Cell shall be deemed to be a notice of demand under section 156 of the Act. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013