TIME LIMIT FOR RECTIFICATION U/S 154 OF INCOME TAX ACT

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You can file a rectification application under Section 154 of the Income Tax Act within four years. Crucially, this time limit is calculated from the end of the financial year in which the order you wish to rectify was passed, not from the date you filed your original return. If a subsequent order replaces the original, the four-year clock starts from that later order's date.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

14 February 2024 WHETHER THERE IS ANY TIME LIMIT FOR FILING RECTIFICATION U/S 154 FROM THE DATE OF FILING ORIGINAL RETURN?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

14 February 2024 You can rectify in 4 years

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

16 September 2025 Time limit for filing a rectification application under Section 154 of the Income Tax Act. The application must be made within four years from the end of the financial year in which the order sought to be rectified was passed, not necessarily from the date of filing the original return.
The four-year period starts from the end of the financial year in which the order (such as an intimation, assessment, or other eligible order) was issued, not from when the original return was filed.
If a revised, appellate, or other subsequent order replaces the original, the four-year period is counted from the date of that specific order.

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