Rectification of mistake.

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..... 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 Assessing Officer .....

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