Article deals with FAQ related to Rectification of errors in case of return filed online.  The article explains about how to file Rectification request, what if you get error in filing rectification u/s 154,  What if demand been wrongly raised or refund been processed at lesser amount.

QUESTIONS RELATED TO REVISED RETURN & RECTIFICATION

Can I make rectification or other correspondence with CPC in paper form?

Answer: No

What CPC reference number should I enter while filing Rectification request?

Answer:You need to enter the Communication Reference Number as per the latest order/intimation received from CPC u/s 143(1) OR 154.

I am getting error while filing rectification u/s 154, “Incorrect details. Please enter details as per the latest order.” What should I do?

Answer: This error occurs due to one the following reasons:

1. When you are entering one of the below fields wrongly-

  • Communication Reference Number
  • CPC Order Date

Ensure that you enter the above two fields exactly as mentioned in the CPC Order. Also, please make sure you select the correct Assessment Year.

2. If a subsequent CPC Order exists. For example: If you have received an intimation/order from CPC on 23rd September, 2011 and another on 30th November, 2011 you can file a Rectification using the latest i.e. the order received on 30th November,2011, for the relevant Assessment Year.

3. If you have filed a Rectification for a relevant Assessment Year and the same has been rejected by CPC, a new Order is sent by CPC. Now, if you are filing another rectification using the old CPC Communication Reference number, the error message will occur.

4. I am getting error while filing rectification u/s 154, “Rectification application already submitted for this Assessment Year.” Can I file another Rectification request?

Answer: No. You can file another Rectification ONLY once the previous one is processed in CPC. You will get an Order u/s 154 once the Rectification is processed. To view the status of your e-Filed Rectification, LOGIN and GO TO ‘My Account’ → ‘Rectification status’.

5. I want to file a Rectification for correcting data for Tax Credit mismatch ONLY. Do I need to upload an XML (generated from the Excel Return preparing software utility)?

Answer: No. Select the user type as ‘Taxpayer Correcting Data for Tax Credit mismatch only’ and then provide TCS, TDS or IT (Advance Tax/Self Assessment Tax) details. Submit the request. No XML upload/submission is required.

6. I want to file Rectification to correct data. Do I need to upload an XML (generated from the Excel Return preparing software utility)?

Answer: Yes. However, according to the provision u/s 154 in Income Tax Act, an assessee can only file Rectification for data apparent from the record.

7. I want to file a Rectification request for reprocessing my Income Tax Return for tax Credit mismatch OR Gender mismatch OR Tax/Interest mismatch. Do I need to upload an XML (generated from the Excel Return preparing software utility)?

Answer: No. Select the user type as ‘No further Data Correction required. Reprocess the case’ and then select the respective check-box: Tax Credit mismatch OR Gender mismatch OR Tax/Interest mismatch. Submit the request. NO XML upload/submission is required.

8. I am audited under Section 44AB. Is it mandatory for me to file Rectification using Digital Signature Certificate?

Answer: Yes.

9. I am the authorized signatory of a company. Is it mandatory for me to file Rectification for my company using Digital Signature Certificate?

Answer:Yes.

10. How can I see the rectification status?

Answer: LOGIN and GO TO ‘My Account’ → ‘Rectification Status’.

11. My e-Filed Income Tax Return has been processed by CPC raising a demand or with less refund. Whom do I need to approach for Rectification?

Answer: In case your Income Tax Return for the relevant Assessment Year is processed and is with CPC, online Rectification request may be made on website. However, in case, the rectification rights are transferred to AST then, you need to approach AO with rectification application on paper. For knowing whether the processed Income Tax Return is with CPC or AO, the taxpayer should LOGIN and GO TO ‘My Account → My Returns/Forms’ and check the status.

12. If assessee has uploaded wrong rectification request, what is the process of correction of rectification.

Answer: Assessee can withdraw rectification within 7 days of upload, if assessee has uploaded wrong rectification request. LOGIN and GO TO ‘My Account’ → ‘Rectification status’

13. Can an Income Tax Return e-Filed with one ITR Form say ITR-2 be rectified in any other ITR form?

Answer:No.

14. The demand raised by CPC has been paid off by me, do I have to file rectification to get this demand reduced?

Answer: No, the demand will automatically get reduced by the payments made therein (minor code 400).

15. The return for AY 10-11 was a refund, which is adjusted with the demand of AY 2009-10, this demand was already paid off by me what should I do to get the refund wrongly adjusted?

Answer: Apply for rectification for the year of demand AY 2009-10.

16. I have filed the Original Income Tax Return as paper return. Can I file the revised return electronically as e-Filed Income Tax Return?

Answer:No

17. I have e-Filed the Original Income Tax Return. Can I file the revised return in paper-form?

Answer:No

18. I filed my Original Income Tax Return post due date and I want to revise that Income Tax Return. Can I file a Revised Return?

Answer: You cannot file a Revised return if the Original was filed post due date (Belated).

19. How to file a revised return?

Answer:The process of filing a Revised Return is the same as filing an Original Return. The ONLY difference is that in the Excel utility (Return Preparing Software), you need to select the ‘Revised’ return option and provide the Original e-Filing Acknowledgement number and Date of filing the Original return. Further, the assessee is required to select the section of return filing as u/s 139(5).

20. How many times I can file the revised return?

Answer: Legally, a return can be revised any number of times before the expiry of one year from the end of the Assessment Year OR before the completion of the assessment by the Department; whichever event takes place earlier.

21. If CPC sends intimation after processing the return but the amount of demand/refund is incorrect. At the time of filing of rectification, inspite of providing the correct details, the error message : “Input data does not match the records”. What is the solution?

Answer : Kindly refer to the following document regarding the „Common Errors noticed while filing rectification‟

Common Errors in E filed I-T rectification requests

If the entire details provided at the time of rectification are correct and still the assessee is facing the above error, then kindly send a mail to efiling@incometaxindia.gov.in with the following details :

CPC Order No

CPC Order Date

Aggregate Income Tax Liability (As Computed)

Total Tax Credit Allowed (As Computed)

(Republished with Amendments)

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