Rectification of Mistakes — Section 154
Correcting mistakes apparent from the record in intimations and orders
- 1AssessConfirm the mistake is apparent from record.
- 2FileRectification request with the correct type.
- 3TrackFollow up until the rectified order is issued.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Rectification of Mistakes — Section 154
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
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.
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.
| 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 this is for
Common scenarios where this service is a good fit.
- Taxpayers with wrong 143(1) adjustments
- Taxpayers whose TDS credit wasn't allowed
- Orders with arithmetical or obvious errors
What you get
Clear deliverables so you know exactly what's included.
- Mistake assessment
- Correct rectification type selection
- Online filing and follow-up
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Confirm the mistake is apparent from record.
Rectification request with the correct type.
Follow up until the rectified order is issued.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
