Section 264 Revision Application Format 2026
Before the {{officer_designation}}
APPLICATION FOR REVISION UNDER SECTION 264 OF THE INCOME-TAX ACT, 1961
| Particulars | Details |
|---|
| Applicant | {{client_name}} |
| PAN | {{client_pan}} |
| Address | {{client_address}} |
| Assessment Year | {{assessment_year}} |
| Order sought to be revised | Order / intimation under section {{order_section}}, dated |
| Passed by | {{ao_designation}} |
| Date on which the order was communicated to the applicant | {{order_received_date}} |
| Relief claimed | ₹ {{relief_amount}} |
| Fee paid under section 264 | ₹500 — challan dated ____________, BSR code ____________, serial no. ____________ |
The applicant respectfully submits as under:
A. Statement of facts
1. The applicant is ____________ [state constitution and nature of business / source of income in one or two sentences].
2. For AY {{assessment_year}} the applicant filed its return of income on ____________ declaring total income of ₹ ____________. By the order cited above, the total income was ____________ [processed / assessed] at ₹ ____________.
3. The applicant is aggrieved by the said order to the following extent: ____________ [state exactly what went wrong — e.g. 'income of ₹ ____________ was offered to tax twice, once under the head business and again under other sources'; 'a deduction of ₹ ____________ to which the applicant is entitled was not claimed in the return owing to an error in the tax-audit report, since corrected'; 'an exempt receipt of ₹ ____________ was wrongly included in the return'].
4. The facts on which the relief is claimed are borne out by ____________ [list the documents — audited accounts, certificate, agreement, Form 26AS, order of another authority], copies of which are enclosed.
B. Maintainability
5. Limitation — the order was communicated to the applicant on {{order_received_date}}. This application is made within one year from that date as required by section 264(3).
6. No appeal — the applicant declares that no appeal has been filed against the said order before the Joint Commissioner (Appeals), the Commissioner (Appeals) or the Income Tax Appellate Tribunal. ____________ [state which applies: 'The time for filing an appeal expired on ____________' / 'The applicant hereby waives its right of appeal against the said order']. The bar in section 264(4) does not apply.
7. Fee — the fee of ₹500 prescribed by section 264 has been paid; the challan is enclosed.
8. Order amenable to revision — the order is one passed by an authority subordinate to this Hon'ble office and is not an order to which section 263 applies.
- Drafting hint: revision and appeal are alternatives. Once an appeal is filed against the order, section 264 is closed on that order — decide the route before the 30 days for appeal run out, and if you choose revision say expressly that the right of appeal is waived or has expired.
- Drafting hint: the one year runs from communication of the order or from the date the applicant otherwise came to know of it, whichever is earlier. For an intimation under section 143(1), take the date it was delivered to the registered email / portal account.
C. Grounds of revision
9. The order is erroneous and prejudicial to the applicant on the following grounds:
(a) ____________ [first ground — one issue per ground, e.g. 'The income of ₹ ____________ has been taxed twice. Only the real income can be brought to tax, and the same receipt cannot be assessed under two heads.']
(b) ____________ [second ground]
(c) The mistake arose from ____________ [explain candidly how the error came about — a clerical error in the return, a wrong figure in the audit report, a later event such as a court order or a corrected TDS statement] and not from any want of good faith. Tax is to be collected only on income lawfully chargeable; an error in the return made against the applicant's own interest does not create a liability the Act does not impose.
(d) The relief cannot be obtained by rectification under section 154 because ____________ [e.g. the claim requires examination of documents not on record and is not a mistake apparent from the record], and the time for filing a revised return under section 139(5) has expired. Revision under section 264 is therefore the appropriate remedy.
- Drafting hint: section 264 is a wide power — courts have held that it reaches intimations under section 143(1) and mistakes made by the assessee in the return, not only errors of the officer. It is still discretionary: show clean facts, complete documents and how the error happened.
- Drafting hint: do not use section 264 for a debatable legal issue that deserves an appellate hearing. It works best for a clear, documented error where the return route and the rectification route are both closed.
D. Condonation of delay (use only if the application is beyond one year)
10. The application is delayed by ____________ days. The applicant was prevented by sufficient cause from making it within the period allowed, namely: ____________ [state the cause with dates and evidence]. The applicant prays that the delay be condoned under the proviso to section 264(3).
PRAYER
The applicant prays that this Hon'ble office be pleased to: (i) call for and examine the record of the proceeding; (ii) revise the order under section {{order_section}} dated by ____________ [state the precise relief — e.g. 'excluding the sum of ₹ ____________ taxed twice' / 'allowing the deduction of ₹ ____________ under section ____________'], or direct the Assessing Officer to do so; (iii) direct that the consequential refund be granted with interest under section 244A; and (iv) grant the applicant an opportunity of being heard before the application is disposed of.
VERIFICATION
I, ____________, ____________ [designation] of the applicant, declare that what is stated above is true to the best of my information and belief, that no appeal has been filed against the order sought to be revised, and that the documents enclosed are true copies of the originals.
Place: __________________
Date: 1 October 2026
For {{client_name}}
_______________________________
Authorised Signatory
Encl.: Copy of the order sought to be revised; return of income and computation; challan for the fee of ₹500; documents in support of the claim; revised computation of income showing the relief; ____________
