Rectification of return under section 154

This query is : Resolved 

19 December 2025 Is rectification of error u/s 154 for return of AY 25-26 filed is liable for any penalty or charges for correction of name?

20 December 2025 No, rectification of an error under Section 154 of the Income-tax Act—such as correcting a name in the return for AY 2025–26—does not attract any penalty or charges.


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