Revision under Section 264 in The Income Tax Act, 1961
This query is : Resolved
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.
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.
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.
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.
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.
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Eway bill for machinery reparing
- Gift of mutual fund units to daughter
- Not able to file ITR
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Reporting of STCG on Property in ITR
- Error while filling exam form November 2026
- Under construction property in ITR
- Building tax payment deduction in rental Income
- Foreign inward in ITR
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
