Section 154 of the Income Tax?

AR Posted by: Advait Reddy
• 07 October, 2025
6 Reply

Section 154 of the Income Tax Act provides an easy way to fix your errors or mistakes. This section allows the taxpayers and tax officials to correct their errors or mistakes without any legal process.

Tags : Section 154 of Income Tax

  • Arjun Mehta 13 October, 2025

    What is the process to file Section 154? 

    • DS
      Daksh Sinha 14 October, 2025

      You can submit a rectification return for the activities given below.

        

      • For the reporting of Chapter VI, which you have left out, and the return filed already. 
      • To claim a loss in the rectification return that is missed out already filed return. 
      • You cannot claim an extra TDS on the missing tax payment chalan and claim tax credit/claim. 

       

    • S
      Savetaxs 13 October, 2025

      Here are the steps given below to file Section 154 of the Income Tax Act: 

      • You need to visit the official Income Tax website. 
      • You need to click on the rectification in the main menu. 
      • Click on the 'New Request' button. 
      • Now you need to choose " Order Passed Under" as "Income Tax", and you need to select your assessment year for which the rectification is to be filed. 
      • Then you need to select the request type as " Reprocess the Return". 
      • Submit the request. 
      • Choose the request type as tax credit mismatch correction.
      • Now, you need to click on the continue button and verify them. 

       

  • Rajbeer Kumar 11 October, 2025

    Who can file a Section 154? 

    • S
      Savetaxs 11 October, 2025

      Section 154 can be filed by the following: 

      • If an individual is filing the tax return. 
      • If there is any mistake rectified by the income tax authority.

       

  • Bhavin Desai 09 October, 2025

    Here are some of the corrections of the errors included in the ITR records under section 154: 

    • Incorrect information about the tax sources and tax status. 
    • Forgetting the details that impact your tax assessment. 
    • Errors from the mandatory legal requirements. 
    • Mathematical calculation errors, like addition, subtraction, in your tax return. 
    • Incorrect data entry while filing the tax return. 

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