Appeals, rectification, revision and stay of demand under the Income-tax Act, 2025. If the order you want to challenge was passed under the Income-tax Act, 1961, see our appeals under the 1961 Act.
Income Tax, Income-tax Act 2025, across India
| Section on your notice | What it is | Earlier, 1961 Act |
|---|---|---|
| 357 | First Appeal to the Commissioner (Appeals) | 246A |
| 362 | Appeal to the Income Tax Appellate Tribunal | 253 |
| 287 | Rectification of Mistake | 154 |
| 377 / 378 | Revision of Orders | 263 / 264 |
| 411 | Stay of Income Tax Demand | 220(6) |
Time limits at a glance
| Remedy | Time limit under the 2025 Act |
|---|---|
| First appeal (Section 357 or 356) | 30 days (Section 358) |
| Appeal to the Tribunal (Section 362) | 2 months from the end of the month of communication |
| Cross-objections before the Tribunal | 30 days from notice of the appeal |
| Rectification (Section 287) | 4 years from the end of the financial year of the order |
Use the time-limit calculator to work out the date. It covers the 1961 Act remedies and the Tribunal appeal under Section 362.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Appellate Tribunalitat.gov.inOrders, cause lists and bench information
- 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.