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.
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.
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 is the time limit for filing a rectification and getting a decision?
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.
Related sections
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