Rectification Application.
Rectification corrects a mistake apparent from the record in an intimation or order, such as TDS credit not given, a deduction ignored in processing or an arithmetical error. Under the Income-tax Act, 2025 it falls under section 287, which replaced section 154 of the 1961 Act; orders for earlier years are still rectified under section 154. We file the request online and follow it to a revised order.
Typically two to five working days to analyse and file. The authority is required to decide within six months from the end of the month in which the request is received, and CPC requests are often processed sooner.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Taxpayers whose return was processed with a demand or a lower refund than expected
- Businesses whose TDS, TCS or advance tax was not fully credited
- Deductors with processing errors in TDS statement intimations
- Taxpayers with an obvious error in an assessment or appeal order
What you receive at the end.
- 01Analysis of the error and the right rectification route
- 02Filed rectification request with acknowledgement
- 03Follow-up with CPC or the assessing officer
- 04Revised order, or advice on next steps
Rectification Application, step by step.
Typically two to five working days to analyse and file. The authority is required to decide within six months from the end of the month in which the request is received, and CPC requests are often processed sooner.
- 1
Order review
We compare the intimation or order with your return and records to confirm the error is a mistake apparent from the record.
- 2
Choosing the route
We decide between reprocessing, a tax credit mismatch correction or a return data correction with CPC, or a rectification request to the assessing officer.
- 3
Correcting the source
Where the error comes from a deductor's TDS statement, we have the deductor file a correction first.
- 4
Filing the request
We file the rectification request on the e-filing portal, with supporting documents where it goes to the assessing officer.
- 5
Tracking to closure
We track the status and the revised order, and consider an appeal if rectification is refused and the issue is not a simple error.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- The intimation or order to be rectified
- Return filed for the year and its computation
- AIS, TDS certificates and tax payment challans
- Evidence supporting the correct figures
- E-filing portal access
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about Rectification Application.
Ready to discuss Rectification Application?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.