Revision under Section 264 in The Income Tax Act, 1961

This query is : Resolved

SUBRATO HALDER (Querist)
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02 May 2025 Dear Sir/Madam,

Please guide how to file Revision under Section 264 in The Income Tax Act, 1961. As I'm not able to find any direct or indirect facility in the income tax, e-filing portal. Although few experts, on this platform are guiding to file Rectification (u/s 264), but in my perspective this a wrong practice.

As Revision and Rectification under the Income Tax Act, 1961 are two distinct mechanisms.
Kindly advise the correct procedure for filing a revision under Section 264.

Kowsalya

Kowsalya (Expert)
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07 May 2025 Hi
Yes.. Revision and Rectification are two distinct remedies.
As of now, the Income Tax e filing portal does not support online filing of revision application. So it must be submitted physically to the PCIT/ CIT.
Prepare a draft application/ Letter to Jurisdictional PCIT/ CIT briefly explaining the facts and grounds of revision enclosing such order for which revision is being sought, ITR and all relevant information and submit the same. And there is no particular format of this application and no fees required for filing this application. This application is to be made with in 1 year from the date on which such order was communicated.
After filing the same, the assessee will be communicated requiring any additional information if any, after scrutiny of all the gathered information, final orders will be passed and this entire process needs to be completed with in 1 year from the end of the financial year in which application is made.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 November 2025 Online Filing Process:
1. Login to the Income Tax e-Filing Portal.
2. Use your PAN, password, and CAPTCHA to access your account.
3. Navigate to e-File → Income Tax Forms → File Income Tax Forms.
4. Select Form for Revision Petition under Section 264.
5. Fill in details of the order you want revised (Assessment Year, AO’s order date, etc.).
6. Upload supporting documents (copy of order, grounds for revision, evidence).
7. Submit and download the Acknowledgment.

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