Rectification of mistake

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..... fficer may make an amendment to any intimation under sub-section (1), either suo motu or on any mistake brought to his notice by the assessee. (3) An amendment to any intimation, which has the effect of increasing the liability of the assessee or reducing a refund, shall not be made under this section unless the Assessing Officer has given notice to the assessee of his intention so to do and has g .....

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