Find
A rectification request to CPC can be filed within four years from the end of the financial year in which the intimation was passed. After that, the portal allows a request only to the jurisdictional officer.
ITR
Time limit for rectifying a 143(1) intimation
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Provisions
Sec 154, Income-tax Act 1961 (now Sec 287)
Analysis
An intimation dated August 2023 falls in FY 2023-24, so the four years run until 31 March 2028 and you are within time. An intimation dated in FY 2021-22 closes on 31 March 2026, so in late 2026 you would need the officer route. Check the date on the intimation, not the assessment year, when counting.
Close
- Find the date of the intimation.
- Identify the financial year it falls in.
- Add four years to the end of that financial year.
- If within time, file online with CPC.
- If beyond, use the jurisdictional officer option with a PDF and supporting reasons.
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