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How to File ITR Rectification under Section 154 2026
ITR Rectification under Section 154 - correct mistakes in processed ITR. 4-year window.
📁 Tax
⏱️ 30-45 mins
💰 Free
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About This Guide
Section 154 Rectification for mistake apparent from record in processed ITR (Intimation under Section 143(1)). 4 years from end of FY in which intimation received. For arithmetic errors, TDS mismatch, factual mistakes. Different from Revised ITR (within original due date). Free at incometax.gov.in.
Eligibility Criteria
- ITR already processed (143(1) intimation received)
- Mistake apparent from record
- Within 4 years from FY end of intimation
- PAN + Aadhaar linked
- Original return filed
Documents Required
Keep these documents ready before starting application. Missing documents = delayed approval.
- Original ITR copy
- 143(1) Intimation
- Mistake details
- Supporting documents (TDS certificates, etc.)
- Form 26AS / AIS for reference
Step-by-Step Application Process
Follow these steps in order. Each step is critical - skip none.
Identify Mistake
In 143(1) intimation - tax credit not given, calculation error, refund issue.
Login Portal
incometax.gov.in.
Services Menu
Rectification.
New Request
Click Add New Request.
Choose AY
Assessment Year.
Choose Request Type
Reprocess Return / Tax Credit Mismatch / Return Data Correction.
Tax Credit Mismatch
For TDS/Advance tax not credited correctly.
Return Data Correction
Upload corrected ITR XML.
Reprocess
No data change, just reprocess.
Submit
Acknowledgment number.
Track Status
Rectification dashboard.
Outcome
30-90 days. New intimation under Section 154.
Key Benefits
- Free correction of processed ITR
- Refund recovery
- TDS credit recovery
- Calculation error fix
- 4-year window
- Online process
- Multiple types of rectification
What Happens After Application?
30-90 days. New intimation. Refund (if eligible) credited 15-30 days post.
Frequently Asked Questions
Rectification vs Revised Return?
Revised: before ITR processed (within original due date or end of AY). Rectification: after ITR processed (143(1) intimation), for apparent mistakes only.
Multiple rectifications?
Allowed but only for new mistakes. Same mistake re-rectification not allowed.