Rectification

This query is : Resolved

PUNEET (Querist)
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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.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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25 July 2018 Enquire in department about intimation, then seek rectification, off line, if there is
mistake.

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PUNEET

PUNEET (Querist)
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25 July 2018 Time limit of 4 years is matter in offline rectification

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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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.

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