Rectification of mistake
[Section-287 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 287(1) of Income Tax Act 2025
287(1) An income-tax authority referred to in section 236, for rectifying any mistake apparent from the record, may amend any—
- (a) order passed by it under the provisions of this Act;
- (b) intimation or deemed intimation under section 271(1);
- (c) intimation under section 399.
Section 287(2) of Income Tax Act 2025
287(2) Irrespective of anything contained in any law in force, the authority concerned may, amend any order under sub-section (1) in relation to any matter, other than the matter considered and decided in any proceeding by way of appeal or revision, relating to such order.
Section 287(3) of Income Tax Act 2025
287(3) Subject to the other provisions of this section, the authority concerned,––
- 287(3)(a) may make an amendment under sub-section (1) of its own motion; and
- 287(3)(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by—
- (i) the assessee or the deductor or the collector; or
- (ii) the Assessing Officer, if the authority concerned is the Joint Commissioner (Appeals) or the Commissioner (Appeals).
Section 287(4) of Income Tax Act 2025
287(4) No amendment that enhances an assessment, reduces a refund or otherwise increases the liability of the assessee or the deductor or the collector, shall be made under this section by the authority concerned without giving––
- (a) a notice of its intention of making such amendment; and
- (b) a reasonable opportunity of being heard.
Section 287(5) of Income Tax Act 2025
287(5) The income-tax authority concerned shall pass an order in writing, if an amendment is made under this section.
Section 287(6) of Income Tax Act 2025
287(6) The Assessing Officer shall make refund which may be due to the assessee or the deductor or the collector, where an amendment reduces the assessment or otherwise reduces the liability of such assessee or the deductor or the collector.
Section 287(7) of Income Tax Act 2025
287(7) The Assessing Officer shall serve on the assessee or the deductor or the collector, a notice of demand in such form as prescribed specifying the sum payable,—
- (a) where an amendment enhances the assessment or reduces a refund already made or otherwise increases the liability of such assessee or the deductor or the collector; and
- (b) such notice shall be deemed to be issued under section 289 and the provisions of this Act shall apply accordingly.
Section 287(8) of Income Tax Act 2025
287(8) No amendment under this section, except as provided in section 288, shall be made after four years from the end of the financial year in which the order sought to be amended was passed.
Section 287(9) of Income Tax Act 2025
287(9) Subject to sub-section (8), an income-tax authority referred to in sub-section (1), shall pass an order for making the amendment or refusing to allow the claim within six months from the end of the month in which the application for amendment under this section is received by it from the assessee or the deductor or the collector.
FAQs on Section 287 of Income Tax Act 2025
What is rectification of mistake under Section 287 of the Income Tax Act, 2025?
Rectification of mistake refers to the power of certain income-tax authorities to amend orders or intimations if there is a mistake apparent from the record.
Who can rectify a mistake under Section 287(1)?
An income-tax authority referred to in Section 236 can rectify mistakes apparent from the record.
Which types of documents can be rectified under Section 287(1)?
Orders passed under this Act, intimations or deemed intimations under Section 271(1), and intimations under Section 399 can be rectified.
Can an order that has been appealed or revised be rectified?
Only matters not considered and decided in appeal or revision can be rectified under Section 287(2).
Can rectification be initiated by the authority itself?
Yes, under Section 287(3)(a), the authority may make an amendment on its own motion.
Who else can bring a mistake to the notice of the authority for rectification?
Under Section 287(3)(b), the assessee, deductor, collector, or Assessing Officer (if the authority is Joint Commissioner (Appeals) or Commissioner (Appeals)) can bring the mistake to notice.
Is notice and hearing mandatory before increasing tax liability through rectification?
Yes, as per Section 287(4), the authority must give notice of intention and a reasonable opportunity of being heard before making such rectification.
Is a written order required for every rectification?
Yes, according to Section 287(5), the rectification order must be in writing.
What happens if rectification results in a refund?
As per Section 287(6), the Assessing Officer must issue the refund due to the assessee, deductor, or collector.
What if the rectification increases tax liability or reduces refund?
Under Section 287(7), the Assessing Officer must serve a notice of demand in the prescribed form, which is deemed to be issued under Section 289.
What is the time limit for rectifying a mistake under Section 287?
No rectification can be made after four years from the end of the financial year in which the original order was passed, except as provided in Section 288.
What is the time limit for disposing of an application for rectification?
According to Section 287(9), the authority must pass an order allowing or rejecting the application within six months from the end of the month in which the application is received.
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