| Question And Answer | |
|---|---|
| Subject: | Revision Petition u/s 264 |
| Category: | Income-Tax |
| Querist: | S.K. Bansal, FCA |
| Answered by: | Law Intern |
| Tags: | Revision of assessment |
| Date: | May 16, 2025 |
Please confirm whether online Revision Petition u/s 264 can be filed?
Yes, a revision petition under Section 264 of the Income Tax Act, 1961, can be filed online through the Income Tax e-Filing Portal (https://www.incometax.gov.in). The process involves logging into the portal, navigating to the ‘e-File’ tab, and selecting the ‘Rectification (u/s 264)’ option to submit the revision application along with relevant details and supporting documents. The application has to be filed within one year from the date the order was communicated or became known to the assessee, whichever is earlier, and is accompanied by a fee of ₹25.
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