Rectification
This query is : Resolved
25 July 2018
If we want do offline rectification then 4 year is matter because return has to filed offline .No intimation has been Received.
25 July 2018
Enquire in department about intimation, then seek rectification, off line, if there is
mistake.
mistake.
Message likes :
1 times
25 July 2018
Time limit of 4 years is matter in offline rectification
20 July 2025
Got it! You’re asking about offline rectification of income tax return and the 4-year time limit, especially when no intimation under Section 143(1) has been received.
Here’s a clear explanation:
Offline Rectification & 4-Year Limit
What is Offline Rectification?
Offline rectification means filing a fresh or revised return manually (on paper) instead of using the online rectification process under Section 154.
Time Limit for Rectification (4 years rule):
As per Section 154, the Assessing Officer (AO) can rectify mistakes within 4 years from the end of the financial year in which the order sought to be rectified was passed.
For offline rectification by submitting a revised return, the Income Tax Act does not explicitly provide a rectification window, but practically, revised returns are allowed within the prescribed time limit for filing a return under Section 139(5) — usually within 1 year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier.
No Intimation Received?
If no intimation under Section 143(1) has been received, you can still file a revised return under Section 139(5) within the due date allowed.
If the due date is over, offline rectification or revised filing might not be accepted unless covered under extended timelines or special provisions.
Here’s a clear explanation:
Offline Rectification & 4-Year Limit
What is Offline Rectification?
Offline rectification means filing a fresh or revised return manually (on paper) instead of using the online rectification process under Section 154.
Time Limit for Rectification (4 years rule):
As per Section 154, the Assessing Officer (AO) can rectify mistakes within 4 years from the end of the financial year in which the order sought to be rectified was passed.
For offline rectification by submitting a revised return, the Income Tax Act does not explicitly provide a rectification window, but practically, revised returns are allowed within the prescribed time limit for filing a return under Section 139(5) — usually within 1 year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier.
No Intimation Received?
If no intimation under Section 143(1) has been received, you can still file a revised return under Section 139(5) within the due date allowed.
If the due date is over, offline rectification or revised filing might not be accepted unless covered under extended timelines or special provisions.
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