Q: Step-by-step procedure

The section of law behind each step is shown beside it. 1 Identify the mistake s.221(1) It must be apparent from the record, not a matter of argument. 2 Apply in writing s.221(1) Point out the mistake with evidence (challans, certificates). 3 Hearing if adverse s.221(2) No adverse rectification without a hearing. 4 Order or deemed rectification s.221(3) If the officer doesn't act in time, the mistake is treated as rectified.

Question 1

When this applies

Accepted Answer

There is a mistake apparent from the record — a wrong figure, a credit not given, an arithmetic error.

Question 2

Time limits, fees and sections

Accepted Answer

Item Rule Section Who can rectify Commissioner, Commissioner (Appeals) or Appellate Tribunal s.221(1) Deemed rectified If no order is made by the end of the next financial year after you point it out s.221(3) Outer limit No rectification after 5 years from the order s.221(4)

Question 3

Step-by-step procedure

Accepted Answer

The section of law behind each step is shown beside it.

1
Identify the mistakes.221(1)
It must be apparent from the record, not a matter of argument.
2
Apply in writings.221(1)
Point out the mistake with evidence (challans, certificates).
3
Hearing if adverses.221(2)
No adverse rectification without a hearing.
4
Order or deemed rectifications.221(3)
If the officer doesn't act in time, the mistake is treated as rectified.

Question 4

Documents to prepare

Accepted Answer

Order with the mistake Evidence of correct figures

Question 5

Practical tips

Accepted Answer

Use rectification for clear errors and appeal for disputed issues; keep the appeal deadline in mind while waiting

Item	Rule	Section
Who can rectify	Commissioner, Commissioner (Appeals) or Appellate Tribunal	s.221(1)
Deemed rectified	If no order is made by the end of the next financial year after you point it out	s.221(3)
Outer limit	No rectification after 5 years from the order	s.221(4)