Rectification u/s 154

Sachin Shirke (Article) (37 Points)

11 February 2016  
Is it necessary to file rectification u/s 154 in case of demand (showing in Outstanding demand on Income Tax Portal) as per intimation u/s 143(1a), where order u/s 143(3) has been passed and liability has been paid accordingly after the date of 143(1a)???