Rectification Of Mistake Under Section 154

1.	Order which can be rectified under section 154
2.	Rectification of order which is subject to appeal or revision
3.	Initiation of rectification by whom
4.	Time-limit for rectification
5.	The procedure to be followed for making an application of rectification

Sometimes there may be a mistake in any order passed by the Assessing Officer. In such a situation, mistake which is apparent from the record can be rectified under section 154. The provisions relating to rectification of mistake under section 154 are discussed in this part.