Rectification under section 154: standardized online receipt, registration and timely disposal to ensure transparent rectification processing. All rectification applications must be acknowledged on receipt, entered the Online Rectification Register, and processed through ITD applications. Offices with ASK or ASK software shall issue system-generated acknowledgement numbers and transmit them to the Assessing Officer; where ASK is unavailable, the receiving Assessing Officer must diarize and acknowledge applications immediately. Disposal requires issuance of a speaking order, tracking in ASK when relevant, adherence to statutory and Charter timeframes, and prompt communication of the order to the taxpayer. For e-filed matters, the Central Processing Centre will act or transfer cases to Assessing Officers and ensure entries and disposal within prescribed timelines.