what kind of mistakes can be amended under section 154

Hi,

A rectification request under section 154(1) is allowed by the Income Tax Department for correcting mistakes when there is an apparent mistake in your Income Tax Return.

The following errors can be taken care of by filing a rectification –

• an error of fact
• an arithmetic mistake
• a small clerical error
• an error due to overlooking compulsory provisions of law.

Read more at:

https://www.caclubindia.com/experts/rectification-under-section-154-102711.asp