U/s 154 for assessment year 2013-14

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 April 2014 DEAR SIR/MADAM,

I have received notice, after file rectification in agriculture income 40000/-. (ITR 4)

I have received following notice u/S 154, so please suggest me, what will be do for this.

TAX HAS BEEN COMPUTED CORRECTLY, ON THE INCOME RETURNED BY THE ASSESEE. FRESH CLAIM FOR CHANGE OF INCOME IS NOT ALLOWABLE. U/S.154, AS
THE SAME IS NOT A MISTAKE APPARENT FROM RECORD. ANY SUCH CHANGES CAN BE MADE ONLY UNDER THE PROVISIONS OF SEC.139(5), OF THE INCOME TAX
ACT. HENCE, THE RECTIFICATION REQUEST CANNOT BE CONSIDERED AT CPC. THE RECTIFICATION RIGHTS, IN YOUR CASE ARE BEING TRANSFERRED TO YOUR
JURISDICTIONAL ASSESSING OFFICER. KINDLY CONTACT YOUR ASSESSING OFFICER FOR THE SAME.THE DETAILS OF THE JURISDICTIONAL ASSESSING OFFICER
ARE AVAILABLE ON THE WEBSITE http://www.incometaxindiaefiling.gov.in UNDER "SERVICES" - "KNOW YOUR JURISDICTIONAL A.O".

Nikhil Kaushik

Nikhil Kaushik (Expert)
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02 April 2014 In this case you need to approach your AO for rectification of the mistakes. However, you still have the option of filing revised return under 139(5) provided that the original return was filed under 139(1)

Querist : Anonymous

Querist : Anonymous (Querist)

03 April 2014 Date of Filing Return: 04-08-2013, how to file irt4 or other. where have to change.

Querist : Anonymous

Querist : Anonymous (Querist)

03 April 2014 Date of Filing Return: 04-08-2013, how to file irt4 or other. where have to change.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here's a clear explanation and guidance on your issue related to rectification under **Section 154** for AY 2013-14:

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### What happened?

* You filed your ITR-4 for AY 2013-14, including agricultural income of ₹40,000.
* You filed a rectification request to revise some details related to this agricultural income.
* You received a notice under Section 154 saying:

* The tax was computed correctly on the income you declared.
* Your claim for changing the income is **not a "mistake apparent from record"**.
* Such changes cannot be done under Section 154 but must be made under Section 139(5) (revised return).
* Rectification rights are transferred to your **Jurisdictional Assessing Officer (AO)**.
* You need to contact your AO for further processing.

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### What you need to do:

#### 1. **Approach your Jurisdictional AO:**

* Since CPC cannot process your rectification under Sec 154, you must take it up with your AO.
* Use the link in the notice or the income tax portal to find your AO's contact details.
* Submit a written application or letter requesting rectification or correction of your agricultural income.
* Attach proof/documents supporting your claim.

#### 2. **File a Revised Return under Section 139(5) (if eligible):**

* Since your original return was filed on 04-08-2013 (before the due date), you may file a **revised return** for the same assessment year.
* The revised return allows you to correct errors or omissions in the original return.
* Revised return must be filed **before the end of the relevant assessment year** or before completion of assessment, whichever is earlier.
* For AY 2013-14, the due date for revised return was generally 31 March 2014 (please verify).
* If the deadline is passed, the option of filing a revised return may not be available.

#### 3. **How to file Revised Return:**

* Log in to the income tax e-filing portal.
* Select ‘**Revised Return**’ option.
* Fill in the correct details (agricultural income or other changes).
* Mention the acknowledgment number of the original return.
* Submit and verify the revised return.

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### Important Notes:

* **Section 154** is only for correction of **“mistakes apparent from record”** such as clerical or arithmetic errors.
* Changes in declared income that affect tax liability or need fresh computation usually cannot be done under Section 154.
* Rectification under Section 154 is done by the AO and not CPC in such cases.
* If your revised return is accepted, the AO will re-assess your tax liability accordingly.

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### Summary for you:

* Contact your AO immediately to discuss rectification under Section 154.
* If time permits, file a revised return under Section 139(5) correcting your agricultural income.
* Keep copies of all correspondence and documents.

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If you want, I can help you draft the letter to your AO or guide you through filing the revised return online. Would you like that?

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