ITR

Appealing a rectification order

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

Rectification orders are appealable before the Commissioner (Appeals). The 30 days run from service of the rectification order.

Provisions

Sec 246A, Income-tax Act 1961 (now Sec 357); Sec 154, Income-tax Act 1961 (now Sec 287)

Analysis

Appeal is useful when CPC or the officer refused to correct an obvious error, such as ignoring a TDS credit that 26AS shows. Attach the original order, the rectification request and the rejection. If a fresh request with the right type would fix it faster, consider that first.

Close

  1. Read the rejection reason.
  2. Decide if a fresh request fixes it.
  3. If not, draft grounds against the rectification order.
  4. File Form 35 within 30 days.
  5. Attach all related documents.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

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