154 rectification time limit by officer - 6 months or 1 year

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This discussion clarifies the time limit for an officer to pass a rectification order under Section 154. While the assessee has 4 years to file a rectification application, the officer generally has 6 months from the end of the month the application is made to pass the order. If the officer's time limit expires, a new reminder or petition may be necessary.

Kunjan

Kunjan (Querist)
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07 June 2025 my q is --> what is his time limit within which authorities have to pass the rectification order?

my view -> 6 months or 4 years, i am confused.
4 years or 6 months?
see this 154 line --> No order of rectification can be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed

n now see this line --> No order of rectification can be passed after the expiry of 4 years from the end of the financial year in which order sought to be rectified was passed

Nabin Agarwal

Nabin Agarwal (Expert)
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07 June 2025 Sir, For assessee time line to file rectification is 4 years from the end of the financial year in which order sought to be rectified was passed.
For AO its 6 months from the date of application to pass the rectification order.
But if Assesee time lapses, then assessee suffers.
But if AO's time lapses, then assessee has to file another reminder for rectification petition as earlier petition will be deemed expired.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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09 June 2025 not sure where is your confusion stemming from? The time limit applicable comes from section 8 of section 154 which is six months from the end of the month in which the application is made.

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