Answer

1. F

   Facts

   A rectification request to CPC can generally be filed within 4 years from the end of the financial year in which the order or intimation was passed. The Income-tax Act 2025 keeps rectification in Sec 287 (old Sec 154). Past that window the portal offers an option to approach the Jurisdictional Assessing Officer with a PDF.

2. P

   Provisions and law

   • Sec 287, Income-tax Act 2025 (old Sec 154)Rectification within 4 years from the end of the financial year in which the order was passed
3. A

   Analysis

   Count from the date of the intimation, not the assessment year. An intimation for AY 2021-22 passed in, say, December 2021 falls in FY 2021-22, so the 4 years end on 31 March 2026 and the CPC route is now closed. An intimation passed in June 2022 (FY 2022-23) can still be rectified until 31 March 2027. If you are out of time, use the request to AO option and explain the delay, but expect less certainty.

4. C

   Conclusion

   1. 1Find the intimation date on the intimation PDF or in the email
   2. 2Work out the financial year of that date and add 4 years
   3. 3If within time, file online with CPC under Services > Rectification
   4. 4If out of time, use the request to Jurisdictional AO option with a PDF of up to 5 MB
   5. 5Keep proof of earlier follow ups if you are relying on them

The limit runs from the order date, so a reprocessed intimation can restart the clock only for what it changed.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.