Chartered Accountants Mumbai

Rectification Request for your Income Tax Return

A rectification request for your Income Tax Return can be made under section 154(1) which is allowed by the Income Tax Department. It is allowed for correcting mistakes when there is an apparent mistake in your Income Tax Return.

The following errors can be taken care of by filing a rectification –

  • an error of fact
  • an arithmetic mistake
  • a small clerical error
  • an error due to overlooking compulsory provisions of law.

Here are some examples of these errors are –

  • a mismatch in tax credit
  • advance tax mismatch
  • gender mentioned incorrectly
  • additional details not submitted for capital gains at the time of filing return

The return filed by the taxpayer will be processed by Income Tax Department (ITD) and intimation will be sent to the assesse under section 143(1) based on details disclosed by the taxpayer and rules deployed at the processing center of ITD. In case if the taxpayer wants to seek rectification of a mistake in an order or intimation, which is apparent from the record, then the taxpayer can seek ‘Rectification under Section 154

Rectification Request for your Income Tax Return
  1. Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
  2. Go to the ‘e-File’ menu and Click ‘Rectification’ link
  3. Choose the options of ‘Order/Intimation to be rectified’ and ‘Assessment Year’ from the dropdown list. Click ‘Continue’
    1. Tax credit mismatch correction only – On selecting this option, following check boxes will be displayed.
      • TDS on Salary Details
      • TDS on Other than Salary Details
      • TDS on transfer of Immovable property/Rent
      • TCS Details
      • IT Details
      • You may select the check box for which data needs to be corrected.
        You can add a maximum of 10 entries for each of the selections. No upload of an Income Tax Return is required.
        Note:
        This option is available only for ITR 1 for AY 2019-20. For remaining ITRs for AY 2019-20 this option is not available, since assesse should use Return Data Correction (XML) option for rectifying tax credit mismatch.
    2. Return data Correction (XML)– Select the following
      • Reason for Rectification by clicking the button made available. (maximum of 4 reasons)
      • Schedules being changed
      • Donation and Capital gain details (if applicable)
      • Upload XML, and
      • Digital Signature Certificate (DSC) (if available and applicable)
      • Note:
        1) When the user is uploading XML, the Gross Total Income and Deductions amount should be the same as in the processed return.
        2) For AY 2018-19 the assesse should select 'Filing Type' as 'Rectification' in the ITR utility and upload the XML
    3. Only reprocess the return – On selecting this option, user needs to just submit the rectification request. Note: User can verify the Form 26AS details under My Account --> View Form 26AS and Tax Credit Mismatch under My Account -->Tax Credit MismatchSelect any one of the following options of ‘Request Type’ from drop down list.
    4. Correcting Status (Only for ITR-5 & 7)(Till AY 2018-19) – On selecting this option, the user should select the status applicable from the displayed drop down, answer the additional questions asked and upload the necessary attachments to submit the request.
    5. Correcting Exemption Section Details (Only for ITR-7) (Till AY 2018-19) On Selecting this option, the user must fill in all the applicable fields and upload the necessary attachments to submit the request.
      Click Submit to complete the rectification request. A Success message will be displayed and a mail confirming the submission of rectification request will be sent to the user's registered mail id.
  4. To View the submitted Rectification Request :
    1. Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
    2. Go to the ‘My Account’ menu located at upper-left side of the page ↓ Click ‘View e-Filed Returns/Forms’
    3. Select ‘Rectification Status’ from drop down list --> Click ‘Submit’
      Note:
      • Taxpayer can withdraw rectification within end of the day of request.
      • Submission of Rectification allowed for both paper filed and e-Filed Returns and for rectification rights transferred to AO.

When can rectification be filed?

A rectification request can be filed only for returns which are already processed in CPC, Bangalore.

If on rectifying a ‘mistake’ there is a change in Income – a rectification should not be filed. In this case, a Revised Income Tax Return should be filed. No new deductions or exemptions are allowed to be claimed.

Who can file the Rectification?

A rectification can be filed by you or an Income Tax Authority can on its own rectify a mistake which is apparent.

Should Rectification be Filed Online?

If the Income Tax Return was filed online then an online rectification has to be filed.