Rectification Under the New Act: Section 154 vs Section 287

If the 143(1) intimation for your AY 2026-27 return has a mistake in it, the rectification you file this year is under section 154 of the Income-tax Act, 1961, even though the Income-tax Act, 2025 has been in force since 1 April 2026. Section 287 of the new Act takes over only for Tax Year 2026-27 (income from 1 April 2026) and later years, whose returns are filed from 2027.

The two sections are close to word-for-word: the same "mistake apparent from the record" test, the same four-year limit and the same six months for the department to decide. What changes is the section number on the order and the name of the intimation it corrects.

Which section applies to you

Section 536 of the 2025 Act repeals the 1961 Act but keeps it running for older years. It says the repealed Act continues to apply to proceedings, including rectification, started on or after 1 April 2026 for any tax year that began before 1 April 2026, and that those proceedings follow the old Act's procedure.

So for the next few years both sections will be in use at once. A family filing for parents can have a section 154 request open for an AY 2026-27 intimation and, from late 2027, a section 287 request for a Tax Year 2026-27 intimation. For the year-by-year logic, see which law applies to your return or notice.

Section 154 and section 287 side by side

The new section names the 270(1) intimation because that is where the 2025 Act moved the processing of returns that the old section 143(1) used to cover. Your 143(1) intimation becomes a 270(1) intimation explains that change.

One limit is the same under both: a matter that has been decided in an appeal or revision can't be reopened through rectification. Section 287(2) says this directly.

What counts as a mistake apparent from the record

Neither section defines it. Because section 287 uses the same words, the meaning built up under section 154 is likely to carry over. A mistake apparent from the record is one you can see from the return, the intimation and the department's own records without a long argument. Typical cases:

• tax you paid, or TDS shown in Form 26AS, that CPC did not credit
• a deduction you claimed correctly that was not allowed during processing
• an arithmetic or computation error, such as interest worked out on the wrong amount
• income shown under the wrong head, where the total does not change

A disagreement about how the law should apply to your facts is usually not one. That goes to appeal. And if the mistake was in your own return, such as a missed income or a new deduction you want to add, a revised return is the right tool, not rectification. Rectification or revised return goes through that choice.

Time limits, worked through

Take an AY 2026-27 return processed with a 143(1) intimation dated 12 September 2026.

• The intimation was passed in FY 2026-27, which ends on 31 March 2027.
• Four years from then is 31 March 2031. Until that date, you can file a section 154 request with CPC.
• If you file the request on 20 October 2026, the six-month clock runs from the end of October, so the department should pass an order by 30 April 2027.

Now take the first return under the new Act. You file the Tax Year 2026-27 return in July 2027, and the 270(1) intimation is dated 15 October 2027.

• That intimation was passed in FY 2027-28, ending 31 March 2028.
• The section 287 limit is 31 March 2032.
• An application received in November 2027 should be decided by 31 May 2028.

The portal's own FAQ notes that once four years have passed, it will not accept a rectification request to CPC; the option left is a request to the Assessing Officer.

How to file a rectification on the portal

These steps are from the e-filing portal's rectification FAQ. They are what you use today for section 154; expect the same service to carry the 2025 Act requests once 270(1) intimations start being issued.

1. Log in at incometax.gov.in.
2. Go to Services > Rectification.
3. Choose Rectification against order passed by CPC for a CPC intimation. For an order by your Assessing Officer, choose the option to request the AO for rectification.
4. Pick the assessment year and the request type: - Reprocess the Return when your return was correct and CPC did not consider something in it, such as a deduction or a correctly claimed TDS or challan. - Tax Credit Mismatch Correction when you need to correct or add TDS, TCS or tax challan details, for example a self-assessment challan missing from Schedule IT. - Return Data Correction (Offline) when you need to change return data without changing gross total income or deductions, such as income shown under the wrong head.
5. Submit. You do not need to e-verify a rectification request. Note the 15-digit rectification reference number from the email or SMS, or find it later under Rectification Status.

A few rules from the same FAQ save a lot of back-and-forth:

• You can't claim a new exemption or deduction through rectification.
• You can't file a second request for the same year until CPC has acted on the first, and a submitted request can't be withdrawn.
• Rectification is only for a return already processed. If yours is still pending, a revised return is the route.

While a rectification is pending against a demand, record your view under Pending Actions > Response to Outstanding Demand. See responding to an outstanding demand for that screen.

Keeping track of the intimation and the outcome

myutils.me is an independent app, not affiliated with the Income Tax Department. For each PAN you add, it shows the ITR status per year and any outstanding demand with its DIN, dates and whether rectification rights sit with CPC or the AO. The intimation PDF is fetched from the portal when you download it, and data refreshes when you press Sync.

FAQ

Is section 154 abolished from 1 April 2026?

The 1961 Act is repealed, but section 536 of the 2025 Act keeps it applying to proceedings for tax years that began before 1 April 2026, including rectification. Requests about AY 2026-27 and earlier are still made under section 154.

When will I first file a rectification under section 287?

When you want to correct an intimation or order for Tax Year 2026-27 or later. Returns for Tax Year 2026-27 are filed in 2027, so most individuals will first see a 270(1) intimation, and possibly need section 287, from mid-2027.

Is the time limit different under section 287?

No. Both sections allow amendment within four years from the end of the financial year in which the order or intimation was passed, and both ask the authority to decide an application within six months from the end of the month it was received.

Can rectification reduce my refund?

Yes, if the department finds a mistake in your favour that it now corrects. Under both sections it must first give you notice and a chance to be heard. If the refund already paid is reduced, you receive a demand notice for the difference.

Do I need to e-verify a rectification request?

No. The portal does not require e-verification for a rectification request.

Sources

• Income Tax Department: Section 287, Income-tax Act, 2025 (rectification of mistake)
• Income Tax Department: Section 270, Income-tax Act, 2025
• Income Tax Department: Raise rectification request FAQs
• Income Tax Department: Respond to outstanding demand FAQs
• Income-tax Act, 2025, section 536 (repeal and savings), on the Income Tax Department website