Section 154 Rectification Application Format — Mistake Apparent from Record
To,
{{officer_designation}}
Date: 31 July 2026
Application under Section 154 of the Income-tax Act, 1961 — Rectification of Mistake Apparent from Record
Assessee: {{client_name}} | PAN: {{client_pan}} | Assessment Year: {{assessment_year}}
Ref: Order / intimation under section {{order_section}}, dated
Respected Sir / Madam,
1. The above assessee's return / assessment for AY {{assessment_year}} was processed / completed vide the order under section {{order_section}} cited above.
2. The said order contains mistake(s) apparent from the record, detailed in the Annexure to this application. Each mistake is patent and obvious on the face of the record and does not require any elaborate argument or fresh investigation of facts for its rectification.
3. It is submitted that this application is within the time limit prescribed under section 154(7), being four years from the end of the financial year in which the order sought to be amended was passed.
4. You are therefore requested to rectify the mistake(s), issue a revised computation / intimation, and grant the consequential refund together with interest under section 244A, if any.
Annexure — Mistake(s) Apparent from Record
| Sl. | Nature of mistake | Details / reconciliation |
|---|
| 1 | TDS / TCS credit mismatch | Credit of ₹ ____________ appearing in Form 26AS / AIS (deductor: ____________, TAN: ____________) not allowed in the order. Copy of Form 26AS and TDS certificate enclosed. |
| 2 | Incorrect adjustment in intimation u/s 143(1) | Adjustment of ₹ ____________ made towards ____________ [e.g. disallowance u/s 143(1)(a)(iv)] although the claim is correctly reflected in the return / tax-audit report at ____________. Reconciliation enclosed. |
| 3 | Advance tax / self-assessment tax not credited | Challan of ₹ ____________ dated ____________ (BSR code: ____________, challan serial no.: ____________) not credited in the computation. Challan copy enclosed. |
| 4 | ____________ [other — e.g. arithmetical error, double addition of income, wrong tax rate applied] | ____________ |
- Drafting hint: keep only the rows that apply and delete the rest — a 154 application should read as self-evident, not argumentative.
- Drafting hint: a debatable issue is not a 'mistake apparent from record' — if the point requires interpretation, the remedy is appeal or revision, not rectification.
Kindly dispose of this application within the period of six months provided in section 154(8).
Thanking you,
Yours faithfully,
For {{client_name}}
_______________________________
Authorised Signatory
Address: {{client_address}}
Encl.: As above
