Income Tax Act, 2025
Section 9: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
9. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
597
154. Rectification of mistake.—1[(1) With a view to rectifying any mistake apparent from the record
an income-tax authority referred to in section 116 may,—
(a) amend any order passed by it under the provisions of this Act;
2[(b) amend any intimation or deemed intimation under sub-section (1) of section 143;]]
3[(c) amend any intimation under sub-section (1) of section 200A;]
4[(d) amend any intimation under sub-section (1) of section 206CB.]
5[(1A) Where any matter has been considered and decided in any proceeding by way of appeal or
revision relating to an order referred to in sub-section (1), the authority passing such order may,
notwithstanding anything contained in any law for the time being in force, amend the order under that
sub-section in relation to any matter other than the matter which has been so considered and decided.]
(2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion, and
(b) shall make such amendment for rectifying any such mistake which has been brought to its
notice 6[by the assessee or by the deductor,] 4[or by the collector], and where the authority concerned
is the 7[8*** Commissioner (Appeals)], by the 9[Assessing Officer] also.
10* * * * *
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or
otherwise increasing the liability of 11[the assessee or the deductor] 4[or the collector], shall not be made
under this section unless the authority concerned has given notice to 11[the assessee or the deductor] 4[or
the collector] of its intention so to do and has allowed 11[the assessee or the deductor] 4[or the collector] a
reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the
income-tax authority concerned.
12[(5) Where any such amendment has the effect of reducing the assessment or otherwise reducing the
liability of the assessee or the deductor 4[or the collector], the Assessing Officer shall make any refund
which may be due to such assessee or the deductor 4[or the collector].]
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund
13[already made or otherwise increasing the liability of the assessee or the deductor 4[or the collector], the
Assessing Officer shall serve on the assessee or the deductor 4[or the collector], as the case may be] a
notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be
deemed to be issued under section 156 and the provisions of this Act shall apply accordingly.
(7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under
this section shall be made after the expiry of four years 14[from the end of the financial year in which the
order sought to be amended was passed].
With a view to rectifying any mistake apparent from the record
an income-tax authority referred to in section 116 may,—
amend any order passed by it under the provisions of this Act;
2[
amend any intimation or deemed intimation under sub-section
of section 143;]]
3[
amend any intimation under sub-section
of section 200A;]
4[
amend any intimation under sub-section
of section 206CB.]
5[
Where any matter has been considered and decided in any proceeding by way of appeal or
revision relating to an order referred to in sub-section
Subject to the other provisions of this section, the authority concerned—
may make an amendment under sub-section
of its own motion, and
shall make such amendment for rectifying any such mistake which has been brought to its
notice 6[by the assessee or by the deductor,] 4[or by the collector], and where the authority concerned
is the 7[8*** Commissioner
An amendment, which has the effect of enhancing an assessment or reducing a refund or
otherwise increasing the liability of 11[the assessee or the deductor] 4[or the collector], shall not be made
under this section unless the authority concerned has given notice to 11[the assessee or the deductor] 4[or
the collector] of its intention so to do and has allowed 11[the assessee or the deductor] 4[or the collector] a
reasonable opportunity of being heard.
Where an amendment is made under this section, an order shall be passed in writing by the
income-tax authority concerned.
12[
Where any such amendment has the effect of reducing the assessment or otherwise reducing the
liability of the assessee or the deductor 4[or the collector], the Assessing Officer shall make any refund
which may be due to such assessee or the deductor 4[or the collector].]
Where any such amendment has the effect of enhancing the assessment or reducing a refund
13[already made or otherwise increasing the liability of the assessee or the deductor 4[or the collector], the
Assessing Officer shall serve on the assessee or the deductor 4[or the collector], as the case may be] a
notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be
deemed to be issued under section 156 and the provisions of this Act shall apply accordingly.
Save as otherwise provided in section 155 or sub-section
of section 186 no amendment under
this section shall be made after the expiry of four years 14[from the end of the financial year in which the
order sought to be amended was passed].