TIME LIMIT FOR RECTIFICATION U/S 154 OF INCOME TAX ACT
This query is : Resolved
14 February 2024
WHETHER THERE IS ANY TIME LIMIT FOR FILING RECTIFICATION U/S 154 FROM THE DATE OF FILING ORIGINAL RETURN?
14 February 2024
You can rectify in 4 years
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.
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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