Section 154 (Section 287 of the 2025 Act) allows correction of a mistake apparent from the record in any order or intimation. It is a faster remedy than appeal when the error is obvious and does not need a long debate.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see Rectification u/s 287 (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
Typical errors include TDS credit not allowed, arithmetical mistakes, wrong interest computation or a demand already paid shown as outstanding.
When this applies
- TDS / advance tax credit not given
- Arithmetical or computational errors
- Interest charged incorrectly
- Relief allowed in appeal not given effect
Time limit
Documents needed
- Order or intimation with the mistake
- Form 26AS, challans and computation
How we handle it
- Identify whether the error is a mistake apparent from record
- File online rectification with CPC or a letter to the Assessing Officer
- Follow up until the rectification order is passed
- Appeal where rectification is wrongly refused
Points to note
- Debatable issues are not rectifiable. Appeal is the remedy
- Keep track of the appeal time limit while rectification is pending
What usually comes next
- Appeal before Commissioner of Income Tax (Appeals)When rectification is refused
- Demand Notice u/s 156 / Refund AdjustmentDemands shown on the portal
Frequently asked questions
Does filing rectification extend the appeal time?
No. If the issue is significant, consider filing an appeal within time as well.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.