How to file rectification requests online

Simple meaning of rectification is correction of mistakes. In income tax, rectification refers to correction of mistakes or errors or omissions while filing return of income for any particular financial year. After filing return of income, the same is verified and processed by income tax department and the status of processing is intimated to the assessee. In this intimation, department intimates their figures of incomes and other details in comparison to details provided by the taxpayer. In case the numbers of income tax department and the numbers reported by taxpayer differs, the taxpayer has to file a rectification request online.

Which errors can be rectified?
The Income Tax Department allows a rectification request when there is a mistake in your Income Tax Return. The following errors can be rectified by filing a rectification request :

  • An error of fact
  • An arithmetic mistake
  • A small clerical error
  • An error due to overlooking compulsory provisions of law

Few examples of such errors are mismatch in tax credit or advance tax details mismatching etc.

Outcome of such errors can be intimation resulting in demand of additional tax or denying of refund claim made. To give response to such intimation, one has to file  the rectification request or accept the demand raised.

When to file a rectification request?

Any person filing the income tax return, or the income tax authority can rectify the mistake appearing on the face of record alone when returns are processed at CPC, Bangalore income tax department. For any change in income, a revised return must be filed.

How to raise a Rectification request Online?

Following are the steps to be followed for raising a Rectification request online:

  • Login to income tax portal profile.
  • Go to rectification option from the services tab on the Dashboard
  • Click on new request. Already submitted requests will also be shown here with their acknowledgement number.
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  • select ‘Order passed under’ as ‘Income Tax’. Select the relevant assessment year from the dropdown for which rectification is to be filed and continue.
  • Select the type of rectification you need to make.
  1. Reprocessing of already filed IT return.
  2. Correction of any kind of information in the already filed IT return.
  3. TDS credit details correction.
  • After selecting the desired options, schedules will auto populate for the required rectification with prefilled data. Any changes in such data are to be done by the taxpayer. In case of filing a return data correction, a JSON or XML file has to be prepared and uploaded.

Response To Outstanding Demand If Rectification Return Is Filed:
After submitting the rectification request, the taxpayer has to go in pending action tab for responding to outstanding demand. All the demands of different types will be reflected here and the taxpayer needs to submit the responses accordingly. If you agree with the demand, select the ‘Demand is Correct’ option. You cannot disagree with the demand afterwards.

If you choose, ‘Disagree with the demand (Either in full or Part)’, Click on ‘Add reason and select the reasons as ‘Rectification/Revised Return filed at CPC’. Choose the reason and enter the value of demand for which you have disagreed. If you are submitting a rectification return, enter the rectification return acknowledgement number and click on the ‘Submit’ button.

Rectification can be filed for the specified errors or mistakes only. In case if there is change in income details then a revised return is needed. Rectification only gives you an option to correct the errors like correcting TDS details or advance tax details etc. As per section 154 rectification application cannot be entertained after 4 years from the end of the financial year in which the order sought to be rectified has been passed.

About Author:
CA Chinmay Shirish Agate
Chinmay Agate is a Practicing Chartered Accountant having 4+ years of experience and expertise in the field of Direct Taxation and Auditing compliances. In the past, he worked in various CA firms and comes with wide industry experience from services, retail to manufacturing to trading where he has handled various complex assignments. He has keen interest in Forex and Derivative knowledge as well as fundamental analysis.

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