File a Rectification Request explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 154 lets you rectify a mistake apparent from the record in an income-tax order or intimation. Here is how to file a rectification request.
When to use it
- An arithmetical or clerical error in the order/intimation
- TDS or tax credit not given correctly
- A mistake apparent from the record (not a debatable issue)
Process
- Log in to the e-filing portal → Services → Rectification
- Select the order to be rectified and the reason
- Submit the request; the CPC processes and issues a revised order
Note
Rectification is for obvious mistakes; for other disagreements, file an appeal instead.
Frequently Asked Questions
What is a rectification under Section 154?
A correction of a mistake apparent from the record in an income-tax order or intimation.
How do I file a rectification request?
Through Services → Rectification on the income-tax e-filing portal.
When should I use rectification vs appeal?
Rectification for obvious mistakes; appeal for debatable issues.
Who processes the rectification?
The CPC or the relevant assessing authority.
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