ITR
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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.
Sec 287, Income-tax Act 2025 (old Sec 154)
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.
The limit runs from the order date, so a reprocessed intimation can restart the clock only for what it changed.
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