{"id":2385,"date":"2019-10-26T13:12:08","date_gmt":"2019-10-26T07:42:08","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2385"},"modified":"2019-10-26T13:14:45","modified_gmt":"2019-10-26T07:44:45","slug":"section-154-rectification-of-mistake","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/","title":{"rendered":"Section 154- Rectification of Mistake"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">return of Income filed<\/a> with the Income-tax department shall be processed only after adjusting the errors present in the return. On some occasions there may be a mistake in any order passed by the assessing officer, such mistakes shall be rectified under Section 154 of Income-tax act which shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2370 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-154.png\" alt=\"Section 154\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-154.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-154-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Section-154-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/#Orders_or_Intimations_rectified_under_section_154\" title=\"Orders or Intimations rectified under section 154\">Orders or Intimations rectified under section 154<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/#Who_shall_initiate_the_rectification_Section_1542\" title=\"Who shall initiate the rectification (Section 154(2))\">Who shall initiate the rectification (Section 154(2))<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/#Rectification_of_order_subject_to_Appeals_or_Revision_Section-1541A\" title=\"Rectification of order subject to Appeals or Revision (Section-154(1A))\">Rectification of order subject to Appeals or Revision (Section-154(1A))<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/#The_time_limit_for_making_Rectification\" title=\"The time limit for making Rectification\">The time limit for making Rectification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/#Procedure_for_making_an_application_of_rectification_under_section_154\" title=\"Procedure for making an application of rectification under section 154\u00a0\">Procedure for making an application of rectification under section 154\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Orders_or_Intimations_rectified_under_section_154\"><\/span><strong>Orders or Intimations rectified under section 154<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 154(1) of the Income Tax Act, Income Tax authority as referred under section 116 of the income tax act may amend the following below-mentioned order or intimations with an intention to rectify any <\/span>mistake apparent from the records<span style=\"font-weight: 400;\">, the\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Assessment <\/span><span style=\"font-weight: 400;\">Order Passed under the provisions of the <a href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/\">Income-tax act<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Intimation or deemed intimation under sub-section (1) of section 143;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Intimation provided under sub-section (1) of section 200A;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Intimation under sub-section (1) of section 206CB.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Who_shall_initiate_the_rectification_Section_1542\"><\/span><strong>Who shall initiate the rectification (Section 154(2))<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 154(2), the concerned income-tax authority may make a rectification:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">On its own motion<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In cases where such mistakes have been brought to the notice of the concerned authority by the assessee or the deductor or by the collector.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In case the authority concerned is Commissioner (Appeals), such a mistake can be brought to his notice by the Assessing Officer also.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rectification_of_order_subject_to_Appeals_or_Revision_Section-1541A\"><\/span><strong>Rectification of order subject to Appeals or Revision (Section-154(1A))<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Where the order is subject to the <\/span>matter of any appeal or revision<span style=\"font-weight: 400;\">, such matter shall be decided only in such appeal or revision and cannot be rectified by the Assessing Officer.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_time_limit_for_making_Rectification\"><\/span><strong>The time limit for making Rectification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Rectification of order under section 154 shall not be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed. The period of 4 years shall be counted <\/span>from the date of order sought to be rectified but not from the date of the original order<span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case where the <\/span><span style=\"font-weight: 400;\">assessee or the deductor or the collector<\/span><span style=\"font-weight: 400;\"> has made an application for rectification under this section to an income-tax authority referred to in section 154(1), the concerned authority shall<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">amend the order; or\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">refuse to allow the claim<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0within the period of 6 months from the end of the month in which the application is received by the authority.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/yearly-compliance\/it-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2340 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing.png\" alt=\"Income Tax Return filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_for_making_an_application_of_rectification_under_section_154\"><\/span><strong>Procedure for making an application of rectification under section 154\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0Before making such an application for rectification the assessee or the deductor or the collector should keep the following points in mind.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The taxpayer or assessee or the deductor or the collector should carefully study the order against which he wants to file the application for rectification.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">On various scenarios the taxpayer or assessee or the deductor or the collector may feel that there is some mistake in the order passed by the Income-tax Department but actually the taxpayer\u2019s calculations could be incorrect and the CPC might have corrected these mistakes, e.g., the assessee may have computed incorrect interest in return of income and in the intimation the interest might have been computed correctly.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Hence, in order to avoid such kind of aforesaid application of rectification, the taxpayer should study the order and should confirm the existence of a mistake in the intimation, if any.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Only in case of observance of any mistake in the order, the assessee shall proceed for making an application for rectification under section 154.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Further, the assessee or taxpayer should confirm that the mistake is one which is apparent from the records and it <\/span>is not a mistake that requires debate, elaboration, investigation, etc<span style=\"font-weight: 400;\">. The taxpayer or assessee or deductor or collector can file an online application for rectification of mistake. For the Procedure for making an online application for rectification, the taxpayer or assessee shall refer to the rectification procedure prescribed at https:\/\/incometaxindiaefiling.gov.in\/\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Online correction statement is to be filed for the purpose of rectification of intimation under Section 200A(1)\/206CB; the procedure the same is given at http:\/\/contents.tdscpc.gov.in\/en\/filing-correction-etutorial.html\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">An amendment or rectification which results in the enhancement of the assessment or reducing a refund or otherwise increasing the liability of the taxpayer (or deductor or assessee) shall not be made unless the concerned authority has given notice to the taxpayer or the deductor or the assessee of its intention to do so and a reasonable opportunity of being heard shall be given to the taxpayer or the deductor or the assessee.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The return of Income filed with the Income-tax department shall be processed only after adjusting the errors present in the &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Section 154- Rectification of Mistake\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-154-rectification-of-mistake\/#more-2385\">Read more<span class=\"screen-reader-text\">Section 154- Rectification of Mistake<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 154- Rectification of Mistake AKT Associates<\/title>\n<meta name=\"description\" content=\"The return of Income filed with the Income-tax department shall be processed only after adjusting the errors present in the return. 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