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Gyan Anand (Retd. Manager)     18 April 2015

Income tax

I had submitted an Income Tax return belatedly

I had received an intimation from  my Deductor change in my grossincome becuse of retrospective amendment of Law

My question is can I file a rectification u/s 154 for a belated return.  Does belated return Bar filing rectification petition ? If So under which act/rule of Income Tax 





 3 Replies

Amit Bajotra (PROPRIETOR)     23 April 2015

Hello Experts 

My query is that i want a printed copy of a particular Judgement related to Income tax,  please direct me how to do the same.


Thanks in Advance.

Rama chary Rachakonda (Secunderabad/Highcourt practice watsapp no.9989324294 )     26 April 2015

Rectification application maybe filed u/s 154 of the Income Tax Act by the taxpayer in case of any mistake apparent from the record.

Pre-Requisites to file online Rectification Request U/s. 154

  1. The Income Tax Return for the Assessment Year should have been processed in CPC, Bangalore.
  2. An Intimation under Section 143(1) OR an order under Section 154 passed by CPC, Bangalore for the e-Filed Income Tax return should be available with the taxpayer.

  3. For Electronic returns filed and processed at CPC, only online rectifications will be considered.

  4. If the refund arising out of return processed at CPC is adjusted against the demand of other
    Assessment Years and then the assessee is challenging the demand itself, in that case

i)   Rectification application has to be filed for the demand year, if the demand was raised by CPC then online application has to be filed

ii)   for the demand raised by the Field Assessing Officer, the application has to be filed before him.


  1. No rectification has to be filed for giving credit to taxes paid after raising the demand.
  2. To file your Rectification, you should be a registered user in e-Filing application

Vineet (Director)     05 May 2015

Since you have filed a belated return, you cannot file a revised return.

A rectification application can always be filed with four years from the date of order to be rectified for mistakes apparent from record. However, in your case even if the return has been processed, you cannot apply for rectification of income as the same is not a prima facie mistake apparent from record. It will amount to revise the return, which is not permissible.

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