What is an Income Tax rectification request?
A rectification request is used to correct a mistake apparent from the record in an eligible Income Tax intimation or order. It is not a substitute for a revised return, updated return, appeal or revision where the issue requires fresh investigation, new claims or resolution of a debatable question.
The e-Filing portal currently allows registered users to seek online rectification of eligible CPC-processed returns and, in appropriate cases, to submit a rectification application to the Jurisdictional Assessing Officer (JAO).
Section 154 vs Section 287 after 1 April 2026
| Situation | Applicable provision |
|---|---|
| Assessment years / proceedings governed by the Income-tax Act, 1961 under the savings provisions | Section 154, Income-tax Act, 1961 |
| Orders and intimations governed by the Income-tax Act, 2025 | Section 287, Income-tax Act, 2025 |
The Income Tax Department has clarified that rectification relating to an older assessment year may still be initiated and completed under section 154 even after repeal of the 1961 Act, where the savings provisions apply.
What can be rectified?
- Tax-credit mismatch involving TDS, TCS, advance tax or self-assessment tax.
- A return that needs reprocessing based on information already on record.
- Eligible return-data correction where the portal provides the option.
- Additional information for section 234C interest in eligible old-law cases.
- Specified status or exemption-section corrections for limited older forms/years.
- An obvious computational, clerical or record-based error in an eligible intimation or order.
Time limit for rectification
Under section 154 of the 1961 Act and section 287 of the 2025 Act, the general outer time limit is four years from the end of the financial year in which the order or intimation sought to be amended was passed, subject to the applicable statutory provisions and transition rules.
Where the assessee, deductor or collector files a rectification application, the authority must, subject to the outer limitation, pass an order allowing or refusing the claim within six months from the end of the month in which the application is received.
How to file ITR rectification online
- Log in.
Visit www.incometax.gov.in and sign in. - Open Rectification.
Go to Services → Rectification. - Click New Request.
Your PAN is normally auto-filled on the request page. - Select the relevant tax and year.
Select Income Tax and the applicable Assessment Year / Tax Year option shown by the portal. - Select the request type.
Choose reprocessing, tax-credit mismatch, return-data correction or another eligible category. - Enter or upload details.
Complete the schedules or upload the applicable rectification JSON/XML or PDF where requested. - Review carefully.
Confirm that the requested change is supported by the existing record and relates to the correct order/year. - Submit and e-Verify.
Complete e-Verification using a method permitted for your account. - Save the reference number.
Keep the rectification reference number for tracking.
Current rectification request types
| Request type | Purpose |
|---|---|
| Reprocess the Return | Ask CPC to reprocess the return without changing return data. |
| Tax Credit Mismatch Correction | Correct eligible TDS, TCS, advance-tax or self-assessment-tax credit details. |
| Additional Information for 234C Interest | Provide eligible information relevant to section 234C interest computation for old-law cases. |
| Return Data Correction - Online | Correct eligible schedules directly through the portal. |
| Return Data Correction - Offline | Upload the rectification file generated using the applicable ITR utility. |
| Status / Exemption Section Correction | Available only for specified older ITR forms and assessment years described in the portal manual. |
Tax Credit Mismatch rectification
If CPC has not allowed tax credit already reflected in the relevant records, Tax Credit Mismatch Correction may be appropriate. The portal can provide schedules for salary TDS, other TDS, specified TDS transactions, TCS, advance tax and self-assessment tax. Verify PAN, year, challan and deductor information before submission.
Return reprocessing
Choose Reprocess the Return where no change to return data is required and you want CPC to process the return again using information already available in the system.
Return Data Correction
Where eligible, choose online or offline Return Data Correction. For offline correction, select the applicable reasons and schedules, generate the rectification file using the relevant ITR utility and upload the JSON/XML requested by the portal.
Rectification to Jurisdictional Assessing Officer (JAO)
The current Income Tax Department FAQ states that taxpayers can submit a rectification application to the JAO in eligible situations. The taxpayer can state the reason and upload a supporting PDF of up to 5 MB; the application is then transferred to the JAO for further action.
How to check rectification status
- Log in to the Income Tax e-Filing portal.
- Go to Services → Rectification Request → Rectification Status.
- Select the Rectification Reference Number.
- Use Take Action or View Details where available.
Status may appear as Submitted, Completed, Rejected, In Progress, Condonation of Delay Request Accepted or e-submission re-enabled by AO, depending on the request.
When rectification should not be used
- To make a wholly new claim unsupported by the existing record.
- To reopen a debatable legal issue requiring detailed interpretation.
- To re-argue a matter already considered and decided in appeal or revision.
- As a substitute for an appeal against the merits of an assessment or order.
- To replace a revised or updated return where the law requires that route.
Opportunity of hearing before adverse rectification
Where rectification would enhance an assessment, reduce a refund or otherwise increase liability, the applicable rectification provision requires notice and a reasonable opportunity of being heard before the adverse amendment is made.
Frequently Asked Questions
Is Section 154 still relevant after 1 April 2026?
Yes. It continues for assessment years and proceedings governed by the Income-tax Act, 1961 under the repeal-and-savings provisions.
What is the new rectification section under the Income-tax Act, 2025?
Section 287 is the corresponding general provision for rectification of a mistake apparent from the record.
Can rectification be used to revise the entire return?
No. Rectification is confined to a mistake apparent from the record. Substantive new claims may require another statutory route.
Can TDS or tax-credit mismatch be rectified?
Yes, where the portal provides the Tax Credit Mismatch Correction option and the correction is supported by the relevant records.
How long does the Department have to decide an application?
Subject to the statutory outer limit, the authority must allow or refuse the rectification application within six months from the end of the month in which it is received.
Official Income Tax Department links
- Income Tax e-Filing Portal
- Raise Rectification Request - User Manual
- Rectification of Order Passed by CPC - FAQ
- View Rectification Status - User Manual
- Income-tax Act, 2025 Transition and Savings FAQ
This article is for general information and guidance. Rectification depends on the nature of the order, applicable law, limitation, portal functionality and facts. Verify the current law and official e-Filing instructions before filing.