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How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
What rectification can fix
- TDS or advance-tax credit not given though it appears in Form 26AS / AIS
- Arithmetic or totalling mistakes
- Deduction allowed by law but missed in processing
- Wrong interest computation
What it cannot fix
Debatable issues — whether an expense is allowable, or whether income is capital or revenue — are not ‘mistakes apparent from record’. Those need an appeal to the CIT(A) or a revised/updated return.
Worked example
Example
Example: An intimation raises a ₹24,000 demand because TDS by a second employer was not credited, though it is in Form 26AS. A rectification request with the TDS details clears it.
Common mistakes
- Seeking rectification on debatable issues
- Missing the appeal deadline while waiting for rectification (30 days for appeal)
Frequently asked questions
If the return itself had the mistake and the revised-return deadline is open, revise it. If CPC made the mistake, file rectification.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
