What is rectification under section 154?
Reviewed by Ranga & Company
Rectification of mistakes: Rectification is a request to the Income Tax Department under section 154 to correct a mistake apparent from the record in an order or intimation, such as a TDS credit or deduction wrongly left out in a 143(1) intimation.
At a glance
- Section
- 154 of the 1961 Act
- For
- Mistakes apparent from the record, not debatable issues
- Time limit
- 4 years from the end of the financial year in which the order was passed
- How
- Online request on the e-filing portal (Services → Rectification)
When rectification is the right tool
- TDS shown in Form 26AS wasn't credited in the 143(1) intimation
- A deduction you claimed correctly was disallowed through a processing error
- Arithmetic or tax-calculation errors in the intimation
If the mistake is yours, for example you forgot to report income or claim a deduction, file a revised return (if still in time) instead.
Filing a rectification request
- Log in to incometax.gov.in → Services → Rectification
- Select the order or intimation and the type of request (reprocess, tax credit mismatch, data correction)
- Upload corrected details or schedules where needed and submit
- Track the status; the revised order shows the corrected demand or refund
Common mistakes
- Using rectification to raise a new argument that needs an appeal
- Filing rectification when the real issue is a TDS mismatch the deductor must correct
Frequently asked questions
What is a mistake apparent from record?
An obvious error that can be seen from the documents on record without debate, such as a wrong calculation or TDS credit left out.
How long do I have to file a rectification request?
Within four years from the end of the financial year in which the order or intimation was passed.
Rectification or revised return: which do I need?
Use rectification for the department's processing errors. Use a revised return to correct your own mistakes, if the revision deadline hasn't passed.
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