Rectification under section 154 prompts administrative emphasis on accurate assessments and immediate appraisal in CCRs.

A marked increase in applications for rectification under section 154 is attributed to failures to credit pre-assessment tax payments, incorrect interest charging, arithmetical computation errors, and non-consideration of reduction or relief claims without reasons. The Board has accepted DOMS recommendations and directs IACs to emphasise care in assessments, proper crediting and computation, and to factor the incidence of rectifications into Confidential Character Rolls (CCRs) and annual appraisals of ITOs; officers under charge must be informed.

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