# Rectification of Mistakes — Section 154

> Section 154 lets you ask the department to correct a mistake apparent from the record — such as TDS credit not given, an arithmetical error or a claim wrongly disallowed in a 143(1) intimation or an order. The request is filed online on the e-filing portal, generally within four years from the end of the financial year in which the order was passed. Rectification only fixes obvious mistakes; debatable issues need an appeal instead.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

Rectification is the right tool when the facts are already on record and the mistake is clear — a TDS certificate the CPC didn't match, a deduction that was disallowed even though the schedule was correctly filled, a wrong carry-forward of losses.

For CPC intimations you choose the rectification type online (reprocess the return, tax credit mismatch correction or return data correction). For orders passed by an assessing officer, the request goes to that officer.

## Key facts

| Item | Detail |
| --- | --- |
| Scope | Mistakes apparent from the record only |
| Time limit | Generally 4 years from end of the FY in which the order was passed |
| Where | e-Filing portal — Services > Rectification |
| Not suitable for | Debatable issues — use an appeal |

## Who needs this

- Taxpayers with wrong 143(1) adjustments
- Taxpayers whose TDS credit wasn't allowed
- Orders with arithmetical or obvious errors

## What's included

- Mistake assessment
- Correct rectification type selection
- Online filing and follow-up

## Documents

- Intimation or order
- Filed return
- Supporting proofs (TDS certificates etc.)

## Process

1. **Assess** — Confirm the mistake is apparent from record.
2. **File** — Rectification request with the correct type.
3. **Track** — Follow up until the rectified order is issued.

## FAQs

### Rectification or revised return — which should I use?

Use a revised return to correct your own error within the revision window; use rectification when the department's processing made an obvious mistake.

### What is the time limit for rectification?

Generally four years from the end of the financial year in which the order to be rectified was passed.

### Can I rectify a disputed addition?

No. Debatable issues go to appeal; rectification is only for obvious mistakes.

## Official sources

- Income Tax e-Filing portal (e-Proceedings): https://www.incometax.gov.in/
- Income Tax Department — Acts, rules and circulars: https://incometaxindia.gov.in/

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This is general information, not advice for your specific facts.