Rectification Application Under Section 154 — Draft Template

Rectification Application Under Section 154 — Draft Template

Ready-to-use draft reply template for rectification of apparent mistake under Section 154 under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.

When Do You Receive This Notice?

rectification of apparent mistake under Section 154 is issued by the Assessing Officer / CPC when Section 154 provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.

Draft Reply

[On Letterhead]

Subject: Application for Rectification u/s 154 — PAN: [PAN] — AY [Year]

Respected Sir/Madam,

I/we request rectification of the order/intimation dated [Date] under Section 154 on the following grounds:

Mistake apparent from record:
[Describe the specific error — e.g., TDS credit of Rs. [Amount] appearing in 26AS/AIS not given while processing return, deduction under Section 80C of Rs. [Amount] wrongly disallowed, arithmetic error in computation]

Supporting evidence:
(a) Form 26AS showing TDS of Rs. [Amount]
(b) Investment proof for Section 80C claim
(c) Correct computation of income

I/we request that the order be rectified and demand be reduced/refund be issued accordingly.

[Name] | [PAN] | Date: [Date]

Key Compliance Notes

Key: (a) Rectification only for "mistake apparent from record" — not for debatable issues. (b) File online on e-filing portal (for 143(1) intimation: under Services → Rectification). (c) Time limit: within 4 years from the date of the order. (d) AO must dispose within 6 months. (e) If rectification request rejected, appeal to CIT(A) within 30 days.

Documents to Attach