Chapter XVI - Procedure for Assessment
Section 287
Section 287: rectification of mistake
Section 287 is the rectification provision - it lets an income-tax authority fix a "mistake apparent from the record" in its own order, intimation or deemed intimation, either on its own initiative or when the mistake is pointed out by the assessee, deductor, collector, or (for appellate authorities) the Assessing Officer.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 270(1);
(c) intimation under section 399.
(2) Irrespective of anything contained in any law in force, the authority concerned may, amend any order or intimation 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 or intimation.
(3) Subject to the other provisions of this section, the authority concerned,––
(a) may make an amendment under sub-section (1) of its own motion; and
(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).
(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 to such assessee or deductor or collector, as the case may be,––
(a) a notice of its intention of making such amendment; and
(b) a reasonable opportunity of being heard.
(5) The income-tax authority concerned shall pass an order in writing, if an amendment is made under this section.
(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.
(7) The Assessing Officer shall serve on the assessee or the deductor or the collector, a notice of demand in such form as may be 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.
(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 or intimation sought to be amended was passed.
(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.
Introduction
Rectification under Section 287 is confined to a mistake apparent from the record. It cannot reopen a matter already considered and decided in an appeal or revision of the same order or intimation.
The section also has two separate time rules: a general four-year limit for making the amendment and a six-month decision period, within that limit, for an application from an assessee, deductor or collector.
Key takeaways
Apparent mistakes only
An authority may amend its own order or the listed intimations to correct a mistake apparent from the record, subject to the appeal/revision exclusion.
Unfavourable change requires a hearing
A proposed amendment that enhances an assessment, reduces a refund or otherwise increases liability requires notice and a reasonable opportunity of being heard.
Four-year outer limit
Except as Section 288 provides, an amendment cannot be made after four years from the end of the financial year in which the order or intimation was passed.
Six-month application decision
Subject to the outer limit, an application from an assessee, deductor or collector must be decided within six months from the end of its receipt month.
What can be rectified
An income-tax authority referred to in section 236, to rectify a mistake apparent from the record, may amend:
- any order passed by it under the Act;
- an intimation or deemed intimation under section 270(1);
- an intimation under section 399.
Scope and limits of the power
The authority may amend the order or intimation in relation to any matter, other than a matter already considered and decided in an appeal or revision relating to that order or intimation.
An amendment may be made on the authority's own motion, or must be made where the mistake is brought to its notice by the assessee, deductor or collector, or (where the authority is the Joint Commissioner (Appeals) or Commissioner (Appeals)) by the Assessing Officer.
Hearing required before an unfavourable amendment
No amendment that enhances an assessment, reduces a refund, or otherwise increases the liability of the assessee, deductor or collector, can be made without first giving notice of the intended amendment and a reasonable opportunity of being heard.
The authority must pass a written order for any amendment made under this section.
Refunds and demand notices following rectification
If an amendment reduces the assessment or otherwise reduces liability, the Assessing Officer must make the refund due.
If an amendment enhances the assessment, reduces an existing refund, or otherwise increases liability, the Assessing Officer must serve a notice of demand in the prescribed form - deemed to be issued under section 289.
Time limits
No amendment can be made under this section (except as provided in section 288) after four years from the end of the financial year in which the order or intimation sought to be amended was passed.
Subject to that four-year limit, where an assessee, deductor or collector applies for rectification, the authority must pass an order making the amendment or refusing the claim within six months from the end of the month in which the application is received.
Step-by-step flow for a rectification under Section 287
- 1
Is there a mistake apparent from the record?
Section 287(1) allows an income-tax authority referred to in Section 236 to amend its own order, an intimation or deemed intimation under Section 270(1), or an intimation under Section 399.
- 2
Was the matter decided in an appeal or revision?
Under Section 287(2), the authority cannot amend a matter that was considered and decided in an appeal or revision relating to that order or intimation.
- Yes: That matter cannot be rectified under Section 287.
- No: Go to the next step.
- 3
Who raised the mistake?
The authority may act on its own (Section 287(3)(a)). It must make the amendment when the mistake is brought to its notice by the assessee, deductor or collector, or by the Assessing Officer where the authority is the Joint Commissioner (Appeals) or Commissioner (Appeals) (Section 287(3)(b)).
- 4
Does the amendment increase liability or reduce a refund?
- Yes: A notice of intention and a reasonable opportunity of being heard are needed first (Section 287(4)). A notice of demand follows (Section 287(7)).
- No, it reduces liability: The Assessing Officer must make the refund due (Section 287(6)).
- 5
Is it within time?
An order in writing is needed (Section 287(5)). No amendment after four years from the end of the financial year in which the order or intimation was passed, except as provided in Section 288 (Section 287(8)). On an application, the order must be passed within six months from the end of the month in which it is received (Section 287(9)).
Practical checklist
Do
- Identify the precise mistake apparent from the record and the affected order or intimation.
- File a rectification request with supporting record material and track the statutory decision period.
Avoid
- Use rectification as a substitute for an appeal on a debatable issue of law or fact.
Illustrative example
Worked example: TDS credit missed in an intimation
Hypothetical facts (illustration only, not a real taxpayer): Ms. Das's return for tax year 2026-27 is processed by an intimation under Section 270(1) dated 10 November 2027. The intimation does not give credit for tax deducted at source of ₹18,000 that is shown in her records (assumed figure). She applies for rectification, and the application is received on 5 January 2028.
Mistake apparent from the record
The missing credit can be seen from the record, and the matter was not decided in an appeal or revision.
Duty to act
She brought the mistake to the authority's notice, so under Section 287(3)(b)(i) the authority must make the amendment if the mistake is established.
Deadline for the order
The application was received in January 2028. Six months from 31 January 2028 ends on 31 July 2028 (Section 287(9)).
Outer limit and result
The intimation was passed in the financial year ending 31 March 2028, so the four-year limit under Section 287(8) runs to 31 March 2032. The amendment reduces her liability by ₹18,000, so the refund due must be made (Section 287(6)).
Outcome
- The authority should pass a written order on her application by 31 July 2028.
- No hearing is needed for this amendment because it does not increase her liability.
Frequently asked questions
What kind of mistakes can be corrected under Section 287?
Only a "mistake apparent from the record" in an order, an intimation/deemed intimation under section 270(1), or an intimation under section 399 - not matters already decided in an appeal or revision relating to that order.
Will I be heard before a rectification that increases my tax liability?
Yes - Section 287(4) requires the authority to give notice of the intended amendment and a reasonable opportunity of being heard before making any amendment that enhances your assessment, reduces a refund, or otherwise increases your liability.
What time limits govern making a rectification and deciding an application?
The amendment itself must generally be made within four years from the end of the financial year in which the original order or intimation was passed. If you apply for rectification, the authority must decide within six months from the end of the month your application is received.
Need help applying this provision to your situation?
Get help filing a rectification applicationLast updated 9 October 2026