Last updated: 14 Oct 2026

Virtual Auditor

Income Tax Rectification 154 Filing Service

Last updated: 14 Oct 2026

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Quick answer: Virtual Auditor offers professional filing services for income tax rectifications under Section 154 in India. The firm specializes in assessment defense, drafting legal arguments for appeals, and providing representation before tax authorities. Services are available remotely or in-person at physical offices, led by a team with expertise in tax litigation.

Looking for expert income tax rectification 154 filing service? Virtual Auditor provides practitioner-grade income tax services in India, led by CA V. Viswanathan — Fellow Chartered Accountant (FCA) | Associate Company Secretary (ACS) | Certified Fraud Examiner (CFE). We combine deep regulatory expertise with hands-on execution to deliver results within your timeline.

What is Income Tax Rectification 154 Filing Service?

What We Deliver

Professionally drafted appeal/reply/submission with detailed legal arguments. Case law compilation with relevant ITAT/High Court/Supreme Court decisions. Chronological evidence binder with indexed documentary proof. Representation at hearings before CIT(A), ITAT, NFAC, or AO. Post-order advisory on further appeal options and compliance.

Our Process

Step 1: Order/notice review and legal position assessment. Step 2: Strategy formulation — grounds of appeal, case law research. Step 3: Drafting of appeal/reply/written submissions. Step 4: Filing within statutory timelines with pre-deposit (if applicable). Step 5: Hearing representation and post-order advisory.

We handle both faceless and physical hearings across all income tax forums in India. For faceless proceedings under the e-Assessment Scheme, we prepare structured digital submissions optimised for the NFAC review process. For physical hearings, CA V. Viswanathan personally appears and argues the case.

Get Started Today

Ready to engage Virtual Auditor for income tax rectification 154 filing service? Contact us for a free initial consultation:

Call/WhatsApp: +91-99622 60333

Email: support@virtualauditor.in

Offices: Chennai | Bangalore | Mumbai

No obligation. We will assess your requirements and provide a clear scope, timeline, and fixed-fee quote within 24 hours.

What has changed in the law — reviewed October 2026

  • Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.

Engagement terms — reviewed 25 October 2026

  • Fee: ITR filing from ₹2,999 + 18% GST. Tax audit under section 44AB from ₹35,000 + 18% GST. Reply to a notice from ₹15,000 + 18% GST. Appeal to CIT(A) from ₹35,000 + 18% GST, with the statutory appeal fee (₹250 to ₹1,000 under section 249) extra.
  • Extra / not included: Stay petitions, rectification under section 154 after the appeal, and ITAT appeals are separate engagements. No outcome is guaranteed.
  • Turnaround: Notice replies within 7 working days from receipt of complete information and the advance payment and before the compliance date; returns and audit reports by the statutory due date when data is received at least 10 working days before it.
  • Who signs: Filings and replies are prepared and signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
  • Entity: Tax audit reports (Form 3CA/3CB and 3CD) are engaged and invoiced by V Viswanathan & Associates, Chartered Accountants (FRN 013713S); return filing, notice replies and appeal drafting are engaged and invoiced by Virtual Auditor Private Limited.
  • What to send first: Send the notice or order with its date of service, Form 26AS/AIS, the return and computation for the year, and the income-tax portal login.
  • Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

Frequently Asked Questions

What is the time limit for filing income tax rectification 154 filing?
Income tax appeals before CIT(A)/NFAC must be filed within 30 days of the assessment order. ITAT appeals within 60 days. Late filing requires condonation with valid reasons. Contact us immediately upon receiving an adverse order — delay reduces options.
What is the fee for income tax rectification 154 filing service?
Fees depend on the complexity, disputed amount, and forum. We offer transparent pricing with no hidden charges. Contact us at +91-99622 60333 for a customised quote. Initial consultation and case assessment is free.
Can Virtual Auditor handle income tax rectification 154 filing across India?
Yes. With physical offices in Chennai, Bangalore, and Mumbai, and the ability to appear before NFAC (faceless) and ITAT benches across India, we handle income tax matters nationwide. CA V. Viswanathan (FCA) is authorised to represent assessees before all income tax authorities.
What does this income-tax notice require, and what should I submit?
First identify the notice: an intimation of adjustments after processing (section 143(1)), a scrutiny notice (section 143(2)) with questions under section 142(1), a reassessment notice (sections 148A and 148), or a demand or penalty notice (the Income-tax Act, 1961 for tax years up to 2025-26; the corresponding provisions of the Income-tax Act, 2025 from tax year 2026-27). Check the assessment year, the Document Identification Number, the date of service and the deadline. Then gather what is asked for, reconcile the department’s figures with your return and AIS, and reply on the e-filing portal, asking for an adjournment or a hearing where needed. Ignoring a notice can lead to a best-judgement assessment and penalties. We review the notice confidentially and prepare the reply and supporting schedule.

Related Services

Income Tax Services in AgraIncome Tax Services in AhmedabadIncome Tax Services in AmritsarIncome Tax Services in AssamIncome Tax Services in AurangabadIncome Tax Services in BhopalIncome Tax Services in BhubaneswarIncome Tax Services in Bihar

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Ready to Get Started?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

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What has changed in the law — reviewed October 2026

  • Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.

What the law says — s.154, Income-tax Act 1961

Section 154 allows rectification of a mistake apparent from the record in an order or intimation, on the department's own motion or on application. It covers arithmetical errors, credits for TDS or advance tax not given, and wrong application of a clear provision. It does not cover debatable points, which need an appeal. The Income-tax Act, 2025 is in force from 1 April 2026 and applies to tax year 2026-27 onward; the section numbers above are those of the 1961 Act, which continues to govern assessments, appeals and pending proceedings for earlier years.

How does the procedure work?

  1. Identify the mistake and the order or intimation it sits in
  2. File the rectification request on the e-filing portal with supporting evidence
  3. Follow up for disposal; the officer must decide within six months of the end of the month of receipt
  4. If rejected, appeal to CIT(A) within 30 days
Time limitRectification within 4 years from the end of the financial year in which the order was passed; disposal within 6 months of the application
FormsRectification request on the e-filing portal (reprocess return, tax credit mismatch, return data correction)
Consequence of defaultRefund with interest under s.244A where the rectification reduces the demand

Source: Income-tax Act, 1961. Last reviewed 2026-10-14.

Which laws govern this service? — Income tax

The statutory provisions this service is delivered under, linked to the official text:

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