Which order of Income Tax can be rectified?
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Which Income Tax Orders Can Be Rectified? Under Section 154 of the Income Tax Act, the Income Tax Department allows rectification of mistakes in certain orders. This provision helps correct apparent errors without requiring a lengthy appeal process. 1. Orders Eligible for Rectification The followingRead more
Which Income Tax Orders Can Be Rectified?
Under Section 154 of the Income Tax Act, the Income Tax Department allows rectification of mistakes in certain orders. This provision helps correct apparent errors without requiring a lengthy appeal process.
1. Orders Eligible for Rectification
The following Income Tax orders can be rectified under Section 154:
✅ Intimation under Section 143(1) – Errors in automatic processing of returns.
✅ Assessment Orders under Section 143(3), 144, 147, 153A, 153C – Incorrect tax calculations or deductions.
✅ TDS/TCS Orders under Section 200A(1) and 206CB – Mismatch in TDS/TCS credit.
✅ Appeal Orders by CIT(A) – If there is an apparent mistake in the appellate decision.
✅ Rectification Orders under Section 154 – If a previous rectification order contained an error.
2. Types of Mistakes That Can Be Rectified
🔹 Clerical/Typographical Errors – Mistake in PAN, name, or assessment year.
🔹 Incorrect Tax Computation – Errors in tax demand or refund calculations.
🔹 TDS Mismatch – TDS credit not given as per Form 26AS.
🔹 Omission of Deductions/Exemptions – Missed deductions under 80C, 80D, 80G, etc.
🔹 Double Taxation of Income – Income considered twice for taxation.
🔹 Incorrect Late Fee or Penalty – Wrong application of fees under 234F, 271B, etc.
3. How to Apply for Rectification?
✅ Step 1: Login to the Income Tax e-Filing Portal.
✅ Step 2: Go to ‘Rectification Request’ under ‘Services’.
✅ Step 3: Select the relevant order and mention the mistake.
✅ Step 4: Upload necessary supporting documents.
✅ Step 5: Submit the request and track the status online.
4. Time Limit for Rectification
🕒 Rectification can be filed within 4 years from the date of the original order. However, this does not apply to revisions under Section 263 or 264.
Final Thoughts
If your Income Tax order contains apparent mistakes, you can request rectification under Section 154. This process is quicker than an appeal and helps correct errors without legal proceedings.
See lessRead: How to point out mistake in an income tax notice which can rectified?