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A) COMMON ERRORS NOTICED WHILE FILING OR UPLOADING THE RECTIFICATION XML/FILE IN WEBSITE (Submit your rectification request screen) LEADING FAILURE TO UPLOAD OF RECTIFICATION REQUEST.

• Assessees don’t write the communication reference number of the CPC order which is sought to be rectified, in the specified format in online rectification screen(“Submit your rectification request screen”) while applying for online rectification.

For example communication reference number should be filled in the below format:

1st time rectification (For example AY 10-11, ITR 2): CPC/1011/I2/1000008976

I2 in the above reference number should be inferred as english alphabet (I) and 2 indicates the ITR Form type. Re-Rectification (For example AY 10-11,ITR 2): CPC/1011/T2/1000008988

• Assessees need to mention the order date of CPC which is sought to be rectified, in online rectification screen (“Submit your rectification request screen”) while applying for online rectification.

• Assessees mention the row number of “Aggregate Tax Liability” and “Total Tax Liability” of CPC order instead of computed values of “Aggregate Income Tax Liability” and “Total Tax Credit Allowed” while applying for online rectification. Assessees are requested to mention the computed values of “Aggregate Income Tax Liability” and “Total Tax Credit Allowed” as per CPC order in online rectification screen(“Submit your rectification request screen”) while applying for online rectification.

• The amount against “Aggregate Income Tax Liability” and “Total Tax Credit Allowed” should be entered without comma (,) in online rectification screen (“Submit your rectification request screen”).

• Assessees don’t select the correct AY to which the rectification pertains. Assessees are requested to select the AY to which the rectification pertains from drop down in Assessment Year Tab.

(B) REASONS FOR DISPOSING OF ONLINE RECTIFICATION WITHOUT REDRESSAL.

• Many assessees do not carry out the corrections mentioned in rectification request in the xml for rectification leading to non rectification of the case. Assessees need to correct the xml also.

• Assessees having paid demand are filing for rectification to get a nil demand rectification order. This is NOT NECESSARY.

• Rectification applications where TOTAL INCOME is changed will be rejected.

(C) COMMON REASONS FOR DELAY IN DISPOSAL OF ONLINE RECTIFICATIONS.

• After filing online rectification application with change in bank details, assessee needs to send the Response sheet giving particulars of bank account along with cancelled cheque within stipulated time for the processing of the rectification to commence.

• For change of bank details in case of refund failure, there is NO NEED to file rectification application. Only response sheet giving particulars of bank account with cancelled cheque needs to be sent to CPC.

• Rectification requests will be auto-rejected when an earlier rectification request is under process. In such case no specific reason is given except stating that an earlier rectification request is already under consideration.

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Category : Income Tax (25317)
Type : Articles (14801) Featured (4127)
Tags : Income Tax Refund (199) ITR (551)

0 responses to “Common Errors in E filed I-T rectification requests”

  1. Dinesh Bhattacharya says:

    Very Useful information.

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