{"id":7732,"date":"2025-07-14T10:38:25","date_gmt":"2025-07-14T10:38:25","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7732"},"modified":"2025-07-14T10:38:28","modified_gmt":"2025-07-14T10:38:28","slug":"section-154","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/section-154\/","title":{"rendered":"Section\u202f154"},"content":{"rendered":"<p><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/section-154\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Section&#x202F;154<\/a> of the <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/income-tax-act\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Income Tax Act<\/a> allows correction of <strong>&#x201C;mistakes apparent from the record&#x201D;<\/strong> in <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a> orders or intimations issued under Sections&#8239;143(1), 200A (<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tds\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>TDS<\/a>), 206CB (TCS), or any assessment order. These corrections can be made:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Suo moto<\/strong> (on the tax officer&#x2019;s own)<\/li>\n\n\n\n<li><strong>On taxpayer&#x2019;s request<\/strong><\/li>\n<\/ul>\n\n\n\n<p>It applies only to <strong>clear, obvious errors<\/strong> (e.g., computational mistakes, arithmetical errors, incorrect factual data)&#x2014;not disputes requiring investigation.<\/p>\n\n\n\n<h2 id=\"key-features\" class=\"wp-block-heading\">Key Features<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Applicable Orders<\/strong>\n<ul class=\"wp-block-list\">\n<li>Assessment orders, intimation under Sec&#x202F;143(1), TDS\/TCS processing.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Who Can File<\/strong>\n<ul class=\"wp-block-list\">\n<li>Taxpayer, e-filing representative, or tax officer itself; refunds, demands, or TDS\/TCS details can be corrected&#x202F;.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Time Limits<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Suo moto corrections<\/strong>: Up to 4 years from end of FY in which original order passed&#x202F;.<\/li>\n\n\n\n<li><strong>Taxpayer-initiated<\/strong>: Authority must respond (amend or reject) within <strong>6 months<\/strong> from end of month application received.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Notice Requirement<\/strong>\n<ul class=\"wp-block-list\">\n<li>If rectification increases tax or reduces refund, the taxpayer must be <strong>given opportunity to be heard<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Limitations<\/strong>\n<ul class=\"wp-block-list\">\n<li>Cannot alter income via new deductions or exemptions&#x2014;need a <strong>revised ITR<\/strong> instead.<\/li>\n\n\n\n<li>Cannot touch issues already under appeal or revision.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 id=\"rectification-process-online\" class=\"wp-block-heading\">Rectification Process (Online)<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Log in to <strong><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/income-tax\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Income Tax<\/a> e&#x2011;filing portal<\/strong><\/li>\n\n\n\n<li><a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/nav\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>Nav<\/a>igate: <strong>Services &#x2192; Rectification &#x2192; New Request<\/strong><\/li>\n\n\n\n<li>Select <strong>order type<\/strong> and <strong>assessment year<\/strong><\/li>\n\n\n\n<li>Choose request mode:\n<ul class=\"wp-block-list\">\n<li><em>Reprocess the return<\/em><\/li>\n\n\n\n<li><em>Tax credit mismatch<\/em><\/li>\n\n\n\n<li><em>Return data correction<\/em> (upload corrected XML\/JSON for specific fields)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Provide details, upload docs if needed<\/li>\n\n\n\n<li>Submit and note <strong>reference number<\/strong><\/li>\n\n\n\n<li>Track status; amended order is provided via e-mail\/SMS<\/li>\n<\/ol>\n\n\n\n<h2 id=\"what-errors-qualify\" class=\"wp-block-heading\">What Errors Qualify<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Arithmetic or computational mistakes<\/li>\n\n\n\n<li>Clerical or typographical errors<\/li>\n\n\n\n<li>Wrong facts (e.g. incorrect PAN, gender)<\/li>\n\n\n\n<li>Mistakes in TDS\/TCS credits, <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/advance-tax\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">advance tax<\/a> entries<\/li>\n\n\n\n<li>Other errors obvious from record, requiring no debate<\/li>\n<\/ul>\n\n\n\n<h2 id=\"summary-table\" class=\"wp-block-heading\">Summary Table<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Feature<\/th><th>Details<\/th><\/tr><\/thead><tbody><tr><td>Correction scope<\/td><td>Orders\/intimations under 143, TDS, TCS, assessments<\/td><\/tr><tr><td>Who can trigger<\/td><td>Taxpayer or Income Tax Authority (suo moto)<\/td><\/tr><tr><td>Time limit (officer)<\/td><td>Within 4&#x202F;years of end of relevant FY<\/td><\/tr><tr><td>Time limit (taxpayer-app)<\/td><td>Authority to act within 6&#x202F;months from month-end of application<\/td><\/tr><tr><td>Hearing required<\/td><td>Yes, if tax liability is increased or refund reduced<\/td><\/tr><tr><td>Invalid scenarios<\/td><td>Debatable issues, subject of appeal, new exemptions\/income adjustments<\/td><\/tr><tr><td>Mode<\/td><td>Online through e&#x2011;filing, with ARN and tracking<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"final-takeaway\" class=\"wp-block-heading\">Final Takeaway<\/h3>\n\n\n\n<p>Section&#x202F;154 is a quick fix tool for <strong>clear, obvious mistakes<\/strong> in tax orders or intimations. It&#x2019;s fast&#x2014;handled online, with no appeals or tribunals&#x2014;so use it wisely for simple corrections. But for changes that alter income or need deeper review, file a <strong>revised ITR<\/strong> or go through <strong>appeal<\/strong>, not rectification.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section&#x202F;154 of the Income Tax Act allows correction of &#x201C;mistakes apparent from the record&#x201D; in tax orders or intimations issued under Sections&#x202F;143(1), 200A (TDS), 206CB (TCS), or any assessment order. These corrections can be made: It applies only to clear, obvious errors (e.g., computational mistakes, arithmetical errors, incorrect factual data)&#x2014;not disputes requiring investigation. Key Features [&#x2026;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7732","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7732\/revisions"}],"predecessor-version":[{"id":7733,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7732\/revisions\/7733"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}