1What is a Section 154 rectification?
A request to correct a mistake apparent from the record in a processed return or order — such as TDS credit not given or an arithmetic error. It's for plain errors, not re-arguing your case.
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ArticleIf your processed return or an order contains an obvious error, you don't have to live with a wrong demand or a missing refund. Section 154 rectification fixes mistakes apparent from the record. Here's how it works.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13
Quick answer
Section 154 lets you correct a mistake apparent from the record in a processed return or order. Here's when and how to use it.
Section 154 is for correcting a "mistake apparent from the record" — a clear, obvious error in a processed return or order, such as a tax-credit (TDS) not given, an arithmetic error, or a wrong adjustment. It's not for re-arguing your case or adding new claims; it's for plain errors.
Use a revised return to correct something you got wrong in your own filing (within the revision window). Use a rectification when the processing or order has an apparent error — for example, the department didn't allow TDS that clearly appears in your 26AS. They solve different problems.
Rectification requests are filed online on the income tax portal, against the specific intimation or order, selecting the type of correction (such as tax-credit mismatch or reprocessing). The system then reprocesses with the correction.
Typical rectifications include TDS credit not given despite appearing in 26AS, an obvious arithmetic mismatch, or a demand raised due to a processing error. These are exactly the "apparent from the record" mistakes 154 is designed for.
A rectification should point to the clear error and the record that proves it (your 26AS, the return figures). Keeping it narrow and well-supported gets it resolved faster than a vague request — and for anything beyond an obvious error, a different route (revision or appeal) applies.
A request to correct a mistake apparent from the record in a processed return or order — such as TDS credit not given or an arithmetic error. It's for plain errors, not re-arguing your case.
Use a revised return for errors in your own filing; use a 154 rectification when the processing or order has an apparent error — like TDS in your 26AS not being allowed. They fix different problems.
Online on the income tax portal, against the specific intimation or order , selecting the correction type (such as tax-credit mismatch). The system reprocesses with the correction.
A wrong demand or a missing TDS credit? Write to the firm and we'll file the rectification and get it fixed.