Income-tax Act, 1961Section 154
- Rectify orders and intimations for mistakes apparent from record
- Within 4 years from end of FY of the order
- Application to be disposed of within 6 months
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 154
Returns & assessmentSection 154 → Section 287
Rectification of mistakes apparent from the record
Section 154 of the old Income-tax Act, 1961 · new section 287 under the Income-tax Act, 2025
New reference Section 287
Income-tax Act, 2025Section 287
- Same power, now section 287
- Covers orders, intimations under 270(1) and TDS intimations (section 399)
- 4-year limit and 6-month disposal retained
- Hearing required before increasing liability
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; time limits unchanged.
Practice notes
- Rectification requests on the e-filing portal for AY 2026-27 still reference section 154.
Frequently asked
What is section 154 called in the new Income Tax Act 2025?
Section 287: rectification within 4 years from the end of the financial year of the order; applications to be disposed of within 6 months.
What is section 154 called in the new Income-tax Act, 2025?
Section 154 of the Income-tax Act, 1961 corresponds to Section 287 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 154 under the new Income Tax Act?
Renumbered; time limits unchanged.
Is section 154 still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 154 of the 1961 Act. Section 287 of the 2025 Act applies from tax year 2026-27.