| Question And Answer | |
|---|---|
| Subject: | Sec 264 of income tax act |
| Category: | Income-Tax |
| Querist: | Hanumantha rao |
| Answered by: | Law Intern |
| Tags: | Revision u/s 264 |
| Date: | January 26, 2026 |
Sir
I have received a response from income tax against my grievance of omitting rental income for AY 24-25 asking me to file an application u/s 264 to jurisdictional PCIT online.
But I am unable to find option to file application u/s 264 in online portal.
Also it is stated that even after adding the omitted rental income there is no outflow of tax after 87A exemption .
Please advice me.
It appears the online options has not been enabled yet. Please file it offline. Since adding the rental income doesn’t result in any additional tax liability, this strengthens your case for approval, as the revision would correct the record without revenue loss to the department.
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