Section 154
This query is : Resolved
25 July 2018
Time limit is 4 years from the date of intimation. For online intimation rectification should be online.
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.
23 July 2025
Section 154: Rectification of Mistakes (Income Tax Act, 1961)
Section 154 of the Income Tax Act, 1961 allows the taxpayer to apply for rectification of mistakes in any order passed under the Act. However, the nature of the rectification request, whether it’s offline or online, plays a crucial role in the time limits and procedures.
Let's address the key points related to offline rectification, based on your query:
Time Limit for Rectification (Offline)
4 Years from the Date of Intimation:
If you want to file a rectification offline (i.e., manually, through a physical application or request to the Income Tax Department), the **rectification request must be filed within **4 years from the date of intimation (i.e., the date when the tax department informs the taxpayer of an error or assessment).
Intimation:
Typically, intimation is given when a notice of assessment or order is issued, or when a defective return is pointed out by the department.
Offline Rectification:
If there is no intimation from the Income Tax Department (for example, if you haven't received a notice of assessment or any communication from them), then rectification cannot be filed within the usual framework. In such cases, you would need to file a fresh return if you believe there’s an error in your earlier return.
For example, if you’ve filed your return manually (offline) and haven't received an intimation or notice, you cannot simply request rectification. You would have to re-file the return as long as it’s within the prescribed time limit for filing a return under Section 139.
Online Rectification
Rectification Should Be Done Online:
If the intimation is received online (for example, through an Assessment Order or Intimation under Section 143(1)), the rectification must also be done online.
You will use the Income Tax Department’s e-filing portal to submit a request for rectification if the intimation/order has been issued electronically.
Time Limit for Online Rectification:
The time limit for online rectification is still the same 4 years from the date of the intimation/order.
Key Points to Remember:
Offline Rectification:
If the return is filed offline and there is no intimation or assessment order received, rectification cannot be done, and you would have to file a fresh return.
Time Limit:
Rectification (whether offline or online) must be requested within 4 years from the date of intimation.
When No Intimation is Received:
In the case where no intimation is received, rectification may not be possible unless an intimation or order has been issued by the department. You may have to file a revised return under Section 139, provided it's within the time limit for filing returns.
Filing a Revised Return:
If no intimation has been received, you will have to file a revised return as per Section 139(5), but only if you’re within the time limits prescribed for filing the original return.
Example Scenario:
Suppose you filed your ITR manually (offline) and didn’t receive any intimation from the Income Tax Department. In such a case, even if you find a mistake, you cannot file a rectification under Section 154 unless you receive an intimation or assessment notice from the tax department. Instead, you would have to file a revised return within the time limit for filing the original return.
Conclusion:
Offline rectification can only be done if you’ve received intimation from the department, and you must act within the 4-year time frame from the date of that intimation.
If no intimation is received, you can’t do a rectification and may have to file a revised return (if within the time limits).
Section 154 of the Income Tax Act, 1961 allows the taxpayer to apply for rectification of mistakes in any order passed under the Act. However, the nature of the rectification request, whether it’s offline or online, plays a crucial role in the time limits and procedures.
Let's address the key points related to offline rectification, based on your query:
Time Limit for Rectification (Offline)
4 Years from the Date of Intimation:
If you want to file a rectification offline (i.e., manually, through a physical application or request to the Income Tax Department), the **rectification request must be filed within **4 years from the date of intimation (i.e., the date when the tax department informs the taxpayer of an error or assessment).
Intimation:
Typically, intimation is given when a notice of assessment or order is issued, or when a defective return is pointed out by the department.
Offline Rectification:
If there is no intimation from the Income Tax Department (for example, if you haven't received a notice of assessment or any communication from them), then rectification cannot be filed within the usual framework. In such cases, you would need to file a fresh return if you believe there’s an error in your earlier return.
For example, if you’ve filed your return manually (offline) and haven't received an intimation or notice, you cannot simply request rectification. You would have to re-file the return as long as it’s within the prescribed time limit for filing a return under Section 139.
Online Rectification
Rectification Should Be Done Online:
If the intimation is received online (for example, through an Assessment Order or Intimation under Section 143(1)), the rectification must also be done online.
You will use the Income Tax Department’s e-filing portal to submit a request for rectification if the intimation/order has been issued electronically.
Time Limit for Online Rectification:
The time limit for online rectification is still the same 4 years from the date of the intimation/order.
Key Points to Remember:
Offline Rectification:
If the return is filed offline and there is no intimation or assessment order received, rectification cannot be done, and you would have to file a fresh return.
Time Limit:
Rectification (whether offline or online) must be requested within 4 years from the date of intimation.
When No Intimation is Received:
In the case where no intimation is received, rectification may not be possible unless an intimation or order has been issued by the department. You may have to file a revised return under Section 139, provided it's within the time limit for filing returns.
Filing a Revised Return:
If no intimation has been received, you will have to file a revised return as per Section 139(5), but only if you’re within the time limits prescribed for filing the original return.
Example Scenario:
Suppose you filed your ITR manually (offline) and didn’t receive any intimation from the Income Tax Department. In such a case, even if you find a mistake, you cannot file a rectification under Section 154 unless you receive an intimation or assessment notice from the tax department. Instead, you would have to file a revised return within the time limit for filing the original return.
Conclusion:
Offline rectification can only be done if you’ve received intimation from the department, and you must act within the 4-year time frame from the date of that intimation.
If no intimation is received, you can’t do a rectification and may have to file a revised return (if within the time limits).
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