{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","title":"[Opinion] Rectification u\/s 154 | A Comprehensive Guide","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"llPYRzmixg\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-rectification-u-s-154-a-comprehensive-guide\">[Opinion] Rectification u\/s 154 | A Comprehensive Guide<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-rectification-u-s-154-a-comprehensive-guide\/embed#?secret=llPYRzmixg\" width=\"600\" height=\"338\" title=\"&#8220;[Opinion] Rectification u\/s 154 | A Comprehensive Guide&#8221; &#8212; Taxmann Blog\" data-secret=\"llPYRzmixg\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2024\/10\/2.-Rectification-us-154-A-Comprehensive-Guide.jpg","thumbnail_width":600,"thumbnail_height":352,"description":"Section 154 of the Income Tax Act, 1961 empowers tax authorities to correct clear and evident mistakes in their orders, with specific provisions for procedural fairness and appeals, enhancing accuracy and justice in tax assessments."}