{"id":62716,"date":"2026-08-01T12:46:43","date_gmt":"2026-08-01T07:16:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=62716"},"modified":"2026-08-01T12:46:43","modified_gmt":"2026-08-01T07:16:43","slug":"rectification-under-section-154","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/rectification-under-section-154\/","title":{"rendered":"Rectification under Section 154"},"content":{"rendered":"<p style=\"text-align: left;\">An assessee had Capital Loss in AY 2023-24 , itr also filed in time, now in AY 2025-26, brought forward loss not reported and accordingly not set off. Can we file rectification of ITR.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1347],"class_list":["post-62716","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-rectification-application-u-s-154"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/62716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62716"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62716"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=62716"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=62716"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=62716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}