Vide Instruction No. 2/2016, dated 15-02-2016 CBDT has directed officers to pass rectification order in writing being mandatory requirement u/s 154(4) and be duly served on the assessee and not merely make rectification on AST system. Vide Instruction No. 1/2016 dated 15-02-2016, supervisory officers have been instructed to monitor adherence of time limit of six months u/s 154(8) and initiate suitable administrative action where time limit of six months is not adhered.