Regarding Time Limit of Rectification of Order

This query is : Resolved

Share Report Follow Query Ask a Query

Suresh S. Tejwani online

Suresh S. Tejwani online

(Querist)
Follow

26 March 2025 if order passed by AO, then what is time limit for rectification of such order?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

26 March 2025 Under Section 154 of the Income Tax Act, 1961, the time limit for rectification of an order passed by the Assessing Officer (AO) is four years from the end of the financial year in which the order was passed.
If a rectification application is filed, the AO must dispose of it within six months from the end of the month in which the application was received.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
Follow

28 March 2025 The time limit for rectification of an order passed by the Assessing Officer (AO) under Section 154 of the Income-tax Act is:

4 years from the end of the financial year in which the order sought to be rectified was passed.

Example:
If the AO passed an order on 15th October 2024, the rectification can be made up to 31st March 2029.

This rectification can be initiated either by:
1.The AO on his own,
2. Or on an application made by the assessee.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now