Section 287 of the Income-tax Act, 2025 deals with

Section 287 of the Income-tax Act, 2025 provides for "Rectification of mistake": an income-tax authority may amend an order passed by it, or a specified intimation, to rectify any mistake apparent from the record. Returns of income are governed by section 263, appeals to the High Court by section 365 and the Permanent Account Number by section 262. This corresponds to section 154 of the repealed Income-tax Act, 1961.