Rectification of mistake.

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..... ed. (2) The Assessing Officer may make an amendment to any intimation under sub-section (1), either suo motu or on any mistake brought to his notice by the 1 [ assessee or ecommerce operator ] . (3) An amendment to any intimation, which has the effect of increasing the liability of the 2 [ assessee or e-commerce operator ] or reducing a refund, shall not be made under this section unless the Asses .....

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