Section 287 of the Income-tax Act, 2025 allows an income-tax authority to amend an order or intimation to rectify a mistake apparent from the record. It replaces Section 154 of the 1961 Act, and the substance is largely unchanged.
Income Tax, Income-tax Act 2025, across India
Income-tax Act, 2025
This page is for notices and orders under the Income-tax Act, 2025. If yours names the Income-tax Act, 1961, see Rectification u/s 154 (1961 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
Rectification is for obvious mistakes that do not need a long argument, such as a wrong figure, a missed tax credit, or an addition counted twice. Where the issue is debatable, an appeal is the right remedy. Where an amendment would increase your liability or reduce a refund, the authority must first give you notice and a hearing.
When this applies
- Tax credit or TDS not allowed
- Arithmetical or computation errors
- Double additions or wrong carry-forward of losses
- An order not giving effect to an appellate decision
Time limit
Documents needed
- The order or intimation to be rectified
- Evidence showing the mistake, such as challans or TDS certificates
- Earlier rectification requests, if any
How we handle it
- Confirm that the mistake is apparent from the record
- File the rectification request online or before the authority that passed the order
- Follow up for the rectification order and any revised demand or refund
- Appeal if the request is refused and the issue merits it
Points to note
- Rectification and appeal can run together where the time limit for appeal is running
- Keep the request focused on the mistake
- For orders under the 1961 Act, apply under Section 154
What usually comes next
- First Appeal to the Commissioner (Appeals) under Section 357 of the Income-tax Act, 2025When rectification is refused
- Notice of Demand under Section 289 of the Income-tax Act, 2025Demands shown on the portal
Frequently asked questions
Is there a time limit?
Four years from the end of the financial year in which the order was passed.
Can rectification increase my tax?
Yes, but only after a notice of intention and an opportunity of being heard.
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.