Revision of other orders
Section 264 of the Income-tax Act, 1961 deals with revision of other orders. In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, either of his own motion or on an application by the assessee for revision, call The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
(1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.
(2) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously.
(3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier :
Provided that the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.
(4) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner shall not revise any order under this section in the following cases—
(a) where an appeal against the order lies to the Deputy Commissioner (Appeals) or to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or (b) where the order is pending on an appeal before the Deputy Commissioner (Appeals); or (c) where the order has been made the subject of an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal.
(5) Every application by an assessee for revision under this section shall be accompanied by a fee of five hundred rupees.
(6) On every application by an assessee for revision under this sub-section, made on or after the 1st day of October, 1998, an order shall be passed within one year from the end of the financial year in which such application is made by the assessee for revision.
Explanation.—In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re- heard under the proviso to section 129 and [the period commencing on the date on which stay on any proceeding under this section was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner] shall be excluded.
(7) Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6) may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.
Explanation 1.—An order by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.
Explanation 2.—For the purposes of this section, the Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
Section 264, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 378 Revision of other orders Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 23
- Direct Tax Vivad se Vishwas Act s. 2 Definitions
- Finance Act s. 60 Amendment of section 264
- Finance Act s. 85 Amendment of section 264
- Finance Act s. 108 Amendment of section 264
- Finance Act, 2024 (No. 2) s. 89 Definitions
- Finance Act s. 78 Amendment of section 264
- s. 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
- s. 139 Return of income
- s. 152 Other provisions
- s. 153 Time limit for completion of assessment, reassessment and recomputation
- s. 155 Other amendments
- s. 214 Interest payable by Government
and 11 more
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Mepco Industries Ltd. Madurai vs Commr. of Income Tax
Court's Decision & Legal Precedent
A 'rectifiable mistake' under Section 154 of the Income Tax Act must be a patent and apparent mistake obvious from the record of the order itself, and whose discovery is not dependent on elaborate arguments, complex legal interpretation, or subsequent judicial pronouncements. A rectifiable mistake cannot be based on change of opinion regarding a debatable point of law. When the same legal question yields different answers based on different factual matrices (as with classification of different types of government subsidies), applying a new court's decision in one case to rectify an order in a factually distinct case constitutes change of opinion, not rectification of apparent mistake. The Department cannot use Section 154 to rectify orders based on subsequent Supreme Court judgments in unrelated cases; such retroactive application requires invocation of Section 147 (reassessment) with its associated procedural safeguards and time limits.
On this section: Revision by Commissioner - Used in this case to revise the original assessment order on April 30, 1997, treating subsidy as capital receipt.
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Sukhamrit Singh v. Commissioner of Income Tax, Amritsar
Court's Decision & Legal Precedent
An order under s.264 is not an appealable order under the Act; a s.260A appeal against a s.264 revision order (and against an assessment after appeal withdrawal) is not maintainable. DATE VERIFIED Final Order 12.9.2012 (order-1.pdf).
On this section: Clarifies non-appealability of s.264 revision orders under s.260A.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It would even cover situations where the assessee because of an error has not put forth a legitimate claim at the time of filing the return and the error is subsequently discovered and is raised for the first time in an application under section 264. 36. An assessee is liable to tax only upon such receipt as can be included in his total income and is assessable under the Income-tax Act. There is nothing in section 264, which places any restriction on the Commissioner's revisional power to give relief to the assessee in a case where the assessee detracts …
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… the Assessing Officer has not passed the order under sub-section (13) of that section on or before the specified date, the amount of tax payable by the appellant as per the assessment order to be passed by the Assessing Officer under sub-section (13) thereof; (F) in a case where an application for revision under Section 264 of the Income-tax Act is pending as on the specified date, the amount of tax payable by the appellant if such application for revision was not to be accepted: Provided that in a case where Commissioner (Appeals) has issued notice of enhancement under Section 251 of the Income-tax Act on or before the specified …
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… leave petition to be filed by the declarant or the income-tax authority before the Appellate Forum, or arbitration, conciliation or mediation initiated or given notice thereof, or objections filed or to be filed before the Dispute Resolution Panel under section 144C of the Income-tax Act, or application filed under section 264 of the Income-tax Act; Rule 2 (g) the words and expressions used in these rules and not defined but defined in the Act or Income-tax Act,1961 shall have the same meanings respectively as assigned to them in those Acts. Companies (Court) Rules, 1959 NEUTRAL CITATION NO: …
Questions about Section 264
What have the courts held on Section 264 of the Income-tax Act?
Mepco Industries Ltd. Madurai vs Commr. of Income Tax (19 Nov 2009) is the leading judgment on this section among those set out below: Revision by Commissioner - Used in this case to revise the original assessment order on April 30, 1997, treating subsidy as capital receipt. Another 1 judgment on this section is set out below, 1 of them from the Supreme Court. They run from 2009 to 2012.
How do I find court cases under Section 264 of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 264, section 264 Income Tax Act, section 264 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Mepco Industries Ltd. Madurai vs Commr. of Income Tax (19 Nov 2009).
What should I read with Section 264 of the Income-tax Act, and has it changed?
Its own text turns on section 129 (Change of incumbent of an office), section 263 (Revision of orders prejudicial to revenue), so none of them can safely be read on its own. 23 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 378 (Revision of other orders), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 264 of the Income-tax Act come into force?
Section 264 of the Income-tax Act, cited as Income Tax Act 264, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.