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Rectification of Mistake under section 154 of the Income tax Act,1961

Sometimes there may be a mistake in any order passed by the Income tax Officer or there may be a mistake in the documents / return filed by the person as a result of which the Intimation / order also comes out to be erroneous. In such a situation, mistake which is apparent from the record can be rectified under section 154 of the Income tax Act, 1961. There are two possibilities i.e. The income-tax authority can rectify the mistake on its own motion or the person / taxpayer can intimate the mistake to the income-tax authority by making an application to rectify the mistake. The taxpayer can also file an online application for rectification of mistake at e-filing portal of CPC (www.incometaxindiaefiling.gov.in)

With a view to rectifying any mistake apparent from the record, an income-tax authority may amend any order / intimation passed under any provisions of the Income-tax Act, 1961. However, Before filing application for rectification of mistake one should confirm that the mistake is one which is clear from the records and it is not a mistake which requires debate, elaboration, investigation, etc.

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