Section mapper · Filing, assessment and rectification
Section 154 of the Income-tax Act, 1961 is now
section 287 of the Income-tax Act, 2025
Rectifying an obvious mistake in an order or intimation.
- Was
s.154, Income-tax Act, 1961 (repealed)- Is now
s.287, Income-tax Act, 2025- In force from
What changed
Renumbered only — still "any mistake apparent from the record".
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.143(1) → s.270 — The intimation you get after your return is processed
- s.156 → s.289 — Notice of demand — the bill the department sends you