Article explains Procedure for Filing Online Request for Rectification of Mistake U/s. 154 of the Income Tax, Prerequisites for Filing Such Application, Common mistakes while filing Rectification,  Important Notes before e-Filing Rectification, Tips on filling Income Tax Return to avoid mistakes.

Introduction

Rectification application maybe filed u/s 154 of the Income Tax Act by the taxpayer in case of any mistake apparent from the record. To file your Rectification, you should be a registered user in e-Filing application.

An Income Tax authority may:

a) amend any order passed by it under the provision of this Act

b) amend any intimation or deemed intimation under sub-section (1) of Section 143.

Subject to the other provisions of this section, the authority concerned,

a) may make an amendment under sub-section (1) of its own motion,

b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee.

Pre-Requisites to file online Rectification Request U/s. 154

1. The Income Tax Return for the Assessment Year should have been processed in CPC, Bangalore.

2. An Intimation under Section 143(1) OR an order under Section 154 passed by CPC, Bangalore for the e-Filed Income Tax return should be available with the taxpayer.

3. For Electronic returns filed and processed at CPC, only online rectifications will be considered.

4. If the refund arising out of return processed at CPC is adjusted against the demand of other Assessment Years and then the assessee is challenging the demand itself, in that case

i)   Rectification application has to be filed for the demand year, if the demand was raised by CPC then online application has to be filed

ii)   for the demand raised by the Field Assessing Officer, the application has to be filed before him.

5. No rectification has to be filed for giving credit to taxes paid after raising the demand.

6. To file your Rectification, you should be a registered user in e-Filing application

Below listed are the steps to file Rectification for Rectification:

Step 1 – Login to e-Filing application and GO TO -> My Account -> Rectification Request.

Step 2 – Select Return to be rectified as “Income Tax Return” from the drop down available.

Step 3 – Select the Assessment Year for which Rectification is to be e-Filed. Enter the Latest Communication Reference Number (as mentioned in the CPC Order)

Step 4 – Click “Validate”.

Rectification application online (1)

Step 5 – Select the ‘Rectification Request type’

Step 6 – On selecting the option “Taxpayer is correcting data for Tax Credit mismatch only, three check boxes TCS, TDS, IT are displayed. You may select the checkbox for which data needs to be corrected. Details regarding these fields will be prefilled from the ITR filed. User can add a maximum of 10 entries for each of the selections. No upload of any ITR is required.

These Six fields are as follows :-

  • 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, so the assesse should use Return Data Correction (XML) option for rectifying tax credit mismatch.

  • 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:

    • When the user is uploading XML, the Gross Total Income and Deductions amount should be the same as in the processed return.
    • For AY 2018-19 the assesse should select ‘Filing Type’as ‘Rectification’ in the ITR utility and upload the XML
  • 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 Mismatch

  • 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.

  • 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.

  • Additional information for 234C

On Selecting this option, the user must fill in all the applicable fields to submit the request.

Step 7 – Click Submit to complete the rectification request.

Step 8 – On successful submission, following message is displayed.

Rectification application online (7)

Common Errors in Rectification

a. Important Notes before e-Filing Rectification Request

1. You must file using the latest CPC Order for the selected Assessment Year. For eg: If an order has been passed by CPC on 27th September, 2013 and another order has been passed on 15th December, 2013, the assessee can e-File ONLY using the latest i.e. 15th December, 2013 order.

2. You can file another Rectification for the same Assessment Year ONLY if the previous Rectification request is processed.

3. The CPC order details can be used ONLY once to file a Rectification. Any subsequent Rectification should be filed using new/latest CPC order details. However, the same CPC Order details can be re-used if the e-Filed Rectification has been withdrawn by the assessee ( Note: Time for withdrawal is 7 days from date of e-Filing the Rectification)

4. The rectification request can be withdrawn within 7 days if submitted by mistake or the request needs to be amended. LOGIN and GO TO ‘My Account’ –> ‘Rectification status’ to withdraw the Rectification.

b. Tips to the user on filling the Income Tax Return

The complete Income Tax Return should be e-Filed and NOT just the schedules/ fields that need change/correction. However, there should NOT be any revision in Income or new claims of deduction/ exemption made in the Rectification request, as this would lead to rejection or delay in processing by CPC. Please note that this facility is only provided by Income Tax Department for correcting mistakes. In case you wish to make changes in Income or make new claims, a Revised Income Tax Return should be filed as per the Income Tax Act, 1961.

c. Common mistakes while filing Rectification

1. It is noticed that Communication Reference Number mentioned in the CPC Order (u/s 143(1) or 154) is entered wrongly. It must be mentioned exactly as it appears on the CPC order.

2. Right Assessment Year should be selected.

3. The complete Income Tax Return should be e-Filed and NOT just the schedules/ fields that need change/correction.

4. In case of change in ‘Income’, a rectification should NOT be filed. A revised Income Tax Return should be filed in this case, of course, subject to the time limit as per the Income Tax Act, 1961.

5. In case of change in ‘Bank Account details’ OR ‘Address Details’, a Rectification should NOT be filed. You can LOGIN and GO TO My Account –> Refund Re-issue request and raise a request for change in the Bank Account/Address details (in case of refund failure).

Note: The Bank Account details and Address details as in the original Income Tax Return (processed) will be considered for any refund/demand notice, and not the bank account/address details mentioned in the Rectified Income Tax Return.

Also Read – How to file Rectification Request in case of e-filed I-T Return – FAQ

(Posted by Sandeep Kanoi with Inputs from Income Tax E-Filing website)

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

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67 Comments

  1. Tanishque Vyas says:

    For the year 2017-18 , I have received a demand notice u/s 143(1). department has raised a demand because tds income shown on 26as is different than the income shown under the tds certificate which was received from employer , this is because while uploading it online the employer treated the u/s 10 exemptions as income ,kindly revert what should I do ?

  2. Mahendra Prasad Singh says:

    Sir,
    Tax for the AY 17-18 has already been deducted from my salary according to form 16. After filling my return I have received the notice U/S 154 for paying the tax again within 28 days. Kindly advise what to do ?

  3. aarti says:

    I have filed my tax return and i have received a demand but that amount is shown in 26as how shall ideal with this issue
    can any one help me out with this thing

  4. Avanesh Tyagi says:

    I had submited form 10E under section 89 for relief income tax department is not considerd form 10 E and send notice outstanding tax demand how can i submit rectification online pl . Send stepwise

    1. BINOD says:

      I had submited form 10E under section 89 for relief income tax department is not considerd form 10 E and send notice outstanding tax demand how can i submit rectification online pl . Send stepwise

  5. lalit Gogoi says:

    I Have submitted U/s 89 for consideration of Demand notice U/s 145 . CPC has considered
    The same Interest has not been considered by CPC for which Demand Notice for Interest repeatedly send to me for payment of Interest

  6. Manju says:

    Sir,
    Nmskar I had filed nil income tax return for a.y 2017-18. But I have received a notice from CPC bangluru under section 143 (1). Whats the reason sir.plz explain

  7. saroj says:

    I have received notice u/s 154 for rectification for AY 2014-15 .I had wrongly entered tds details in SAT/AT column.How to generate xml file and under which section to rectify under” taxpayer is correcting data in rectification” .please suggest .

  8. yogi says:

    My clients Business is Construction and in Earth Movers, we have filed return ITR3. We claimed depreciation in Profit and Loss Account but received 143(1) disallowing depreciation as expenditure. They have disallowed this taking depreciation as income and tax has been calculated….Can anyone help me in this?

  9. Vijay says:

    I (salaried) filed my return for 2016-17 through online claiming relief u/s. 89.
    Now I have received demand u/s. 143(1) disallowing my claim u/s.89. Through my friends I understood that I had not filed Form 10(e) which is required to be filed with the return.
    Please advise me as to the procedure for filing of rectification application through online at this stage and also how to file the Form 10(e) online.

    1. yogi says:

      First Login in Incometax efiling site.
      u can find e-file dropbox then select prepare and submit online forms (other than ITR).
      Click and select Form No. 10(E) and enter relief details.

  10. BHUMIKA says:

    Hello sir,
    Please guide me What will be the procedure of rectify mistake if an assessee has wrongly paid challan of A.Y. 15-16 as of A.Y 16-17(means he has wrongly wrote the A.Y. ). He has filled the ITR for both A.Y 2014-15 & 2015-16.

    sir please guide me.

  11. Suresh Chand Joshi says:

    I am retired govt.servant from Rajasthan. I filed my ITR manually in Ajmer at income tax office for the year of 2013-14.By mistake I filled gross income without deducting HRA. According to form 16 . That’s why I got the outstanding demand of rupees 6490/- under section 143(1) Next time I filed my ITR in for the the year 2014-15 ward AO ITO 10(3)PUNE . I sent application for rectification with original from 16to the income tax office in Ajmer. But due to change of my ward from Ajmer to Pune ,the demand section 143(1) could not be solved yet.My original form 16 is in it office Ajmer.Now I received a mail from Bangaluru the same demand . Now I live in Pune . What should I do to rectify the demand due to mistake Donne by me aroused by IT department?

  12. Amita Malhotra says:

    In July I had received a demand for Rs. 69,470/-, this was on account of TDS of similar amount mentioned in 26AS but not considered while computing the demand. A rectification was filed on 16-Jul-16 indicating the TDS rectification.

    However, on 22-Sep-16 I have received intimation u/s154 for an amount of Rs. 81,868/- on 22-Sep-16 including interest on previous Rs. 69,470/- .

    Please advise process for rectification.

    Thanking you.

  13. Jacob B Fernandis says:

    Respected sir,

    For the FY 2014-15 my income was Rs. 2 Lakhs but I have wrongly entered it as Rs. 20 Lakhs in my ITR 4. After submitting my return online and e-verifying, I noticed this mistake. I had filed my return on 31 July 2016 as belated return. Today I got initmation for income tax department u/s143(1) and demanding tax of Rs. 6 Lakh. Please guide me in detail how to make rectification u/s 154. which all option under the heading ‘Taxpayer is correcting the Data in Rectification’ is to be selected as it allows to select only 4 options. My income is from business and profession and no other income or deduction.

  14. Abhimanyu Jai says:

    hello Sir, I filled my 2015-16 & 2016-17 tax return at 30 July 2016. i got the acknowledgment mail from tax department and acknowledged it with all the procedure. Now I noticed that I had filled wrong amount in paid taxes mistakenly in 2015-16 year return. and that’s why my 2015-16 refund status is showing not determined, while i get my refund of year 2016-17 today. I want to file rectification request to correct the amount but don’t know from where to get Latest communication ref. no. I searched my mail box and but i don’t got any mail from Tax department regarding 143 A to get communication no. Please tell me how can I find it.

    1. E Mohan says:

      Your first raise a ‘Request for intimation u/s 143(1)/154’. CPC will send you all the details required for filing ‘Rectification Request’.

  15. Ravi Sharma says:

    Hi

    I filled a wrong Tan number and got a CPC demand order. But when I try to log in to file my rectification I get the message: “Incorrect Details. Please enter details as per the latest order.”

    I have only one latest order and I have checked and rechecked and tried to log in at least 50 times but I get the same error.

    I got the order on 17 th July 2016 and the website shows last refresh of records on 19th July.

    I called the helpline and they told me that maybe the records have not been updated and asked me to wait for 7 days. Does it take this long to update orders at the website backend or am I doing something wrong.

    Please answer my query. It is a simple thing but causing unnecessary problems. What should I do. The helpline people told me to file a revised return but it is very big and tedious process as my return is complicated. Morevover I am afraid I might make some other error.

    Thanks.

    1. E Mohan says:

      You again raise a ‘Request for intimation u/s 143(1)/154’. CPC will send you all the details required for filing ‘Rectification Request’.

  16. Rajendraprasad C says:

    I have filed TDS of FY2014-15 for a Government office in June 2016. But I was noticed for late filing penalty of Rs300000 u/s 200A. How should I avoid that?

  17. Putraju says:

    fresh claims can be made only by means of revised return. If the time period has elapsed,there is no other course. ITAT has the power to acknowledge additional claims, AO cannot accept claims.

  18. OP AGRAWAL says:

    the IT WEBSITE IS SHOWING DUES OF IT of Rs(a) 570/- for the Ay 09 and(b) Rs 8470/- for the AY 10 although the tax was paid by me in the same yr as ADv/self Asst Tax but due possibly to the mistake by the bank, it has not reached the sstem of the Tax Authoritites. I informed the fact with ch. to ITO as well s the Bank. After protracted coresondance, the bank issued form 16A showing Incomes of RS 5700/ and 69020/- under 194A and deposited a TAx of Rs 567 /=- and Rs 6902/- as TDS . This is now going to increase my income and I a likelly to go to the hightax limit. Bank i also findding helpless and has requested me to find the solution which I can’t. But ultimately problems remains for me. Is there adny way to rectify the form 16A or cancel it and to show the deosit of tax to my it Dues.

  19. MITHILESH KUMAR VERMA says:

    I have wrongly entered TDS as Advance tax in income tax return file that causes the demand from CPC bangalore. suggest the process to rectify the data

    1. E Mohan says:

      Yourt raise a ‘Request for intimation u/s 143(1)/154’. CPC will send you all the details required for filing ‘Rectification Request’. Then file ‘Rectification Request’.

  20. PHAKADE BALU RAMU says:

    sir, I want raise itr rectification request but i am not getting communication reference number by cpc.i tried many times, pl send me cpc communication reference no.this is reqd. for assessment year-2013-14.

    reply
    phakade balu
    pan no. ANHPP0601J

  21. Guru says:

    Hello,

    i got mail regarding Rectification under Section 154 of Income Tax Act, 1961
    please any one help me to know what exactly it is..?
    and what i have to do next..?
    when i browsing web it is showed it is transferred to AST..
    Some one please guide me on this…

  22. Javnika P Padiya says:

    Dear Sir
    My client has got notice u/s 154 dor outstanding demand for AY 2011-12. he has filed manual return in that year which was wrongly filed. Due to change in income enered and what he has earned as well as tax payable and tds sechedule he was got notice. Also he is handicapped for which he should get rs 50000 deduction u/s 80U which was not claimed. Can i file rectify retun? If yes then under which sec? And also can i claimdrduction u/s 80U while filing rectifying return?

  23. KRISHAN MURARI GUPTA says:

    CPC Bengaluru sent me a notice u/s 245. Irepresented to ITO64( 4). He suggested no tax to be deposited. Again I received a mail in August 2015. I deposited the tax for 2010-11,2011-12,2013-14 as per demand.Now I do not know how to communicate to CPC Bengaluru on line about the tax paid by me

  24. sugapriya says:

    I have done some mistakes while filling income tax form(AY 2011-12) .So i have been charged extra i dint pay it still() .is it possible to cancel it now

  25. AMIT says:

    Hi,

    Want to know that by mistake I missed to claim Tax refund for Year 12-13. Can I file the ITR again and claim the the Tax refund?

  26. Jimil says:

    I filed rectification application in CPC as the claim of section 54EC was not allowed even though my asset was Long Term Capital Asset. I filed rectification 3 times bu they didn’t nullify the demand. When I did that for 4th time, they transfer my case to local jurisdictional officer.

    Now what I should do?

    Should I file 154 once again at the local office?

    Or Should I prefer appeal against the order of CPC Bangalore?

    Thanks,
    Jimil

  27. Faisal says:

    Looking Help on CPC notification, please let me know if any PAID services available for that, Needs to be closed since its for Assessment Year 2013-14

    1. Ashok Kumar Jha says:

      I received a mis-match notice for AY 14-15 as i had not considered my FD intrest in my income.Hence I deposited Balance Tax through ITNS-282 under Head 0024 & 300.Even after that Demand has come from CPC.I have replied on line to CPC about me challan no,BSR code,Date of deposit.I submitted revised return also.
      Do I need to submit rectification request.or CPC will revise their own.

  28. kishor Borsaniya says:

    Pl give me information notice 245 l have not receive notice .pl give me information of notice 245 down load system & give me information of rectification system with or without notice

  29. Syed says:

    Nimesh:

    In go for the return , The return that you filed might be incorrect check
    whether there is any issue of claiming exemption u/s 54, you have to revise your return

  30. sandeep says:

    dear sir ,
    i noticed issue by income tax deparment in the case of rectification order under section 154 with demand issue .i am working in the licnce authority . my tds not despoited by the depatment in the favious of govt . please send a soluatin of my mail id . i filed return for the assessment year 13-14.

  31. Gopesh says:

    Sir,
    My pan No. is wrong in 2009-10. My 26 AS is showing NIL tax deducted through wrong Pan No. How can I change my Pan No.

    Gopesh

    1. gautam kumar says:

      Dear Sir,
      No problem agst issued 2009-10 financial year your wrong PAN no. right PAN no. provide to deducted TDS certificate and issued new fress certificate after correction TDS Return..

  32. Sanjul says:

    Dear Sir,
    I had recieved an order under section 143(1) dated 22-01-2015 through E-mail on 22-02-2015 on my E-mail account. While passing the order, the credit of TDS deducted was partly allowed. As per 26 AS (current as well as at the time of filing return) credit for an amount of 50300/- not allowed. In addition deduction for a further amount of Rs 20700/- was not depicting in 26 AS as the deductor had not correctly posted the same with Incometax deptt. I had the income tax deduction certification recieved from the deductors on form 16A. Kindly suggest, how to get rectification in order and time limit for the same. Whether demand raised is required to be deposited.

  33. Vidhya k says:

    Hi, I got a notification now for 2008 filings that I had to pay Rs 4000 more on tax. When I checked the document I realized that the gender was mentioned wrongly in 2008 filing and hence the extra amount. I called CPC Bangalore and they asked me to directly goto Incometax office in Bangalore. How do I get this corrected.

  34. SREEKUMAR P C says:

    I am SREEKUMAR P C. My PAN is AIIPS5882L. I have been advised by CPC (vide SMS to my mobile phone 9447833838)to furnish details of my bank account for paying me the tax refund pertaining to Assessment Year 2010-11.
    The particulars required therein are as follows:
    SB Account No.67209122436 in my name with State Bank of Travancore, Irinjalakuda branch – IFSC Code: SBTR0000170
    Address of the bank brach: State Bank of Travancore, Irinjalakuda, Thrissur district, Kerala – 680121

  35. N.durga prasad says:

    sir, i filled income tax return for the ay 2011-12, i received a demand from it dept. in that return i was not claimed deduction u/s 80c (tution fee) can i claim now, please give me the solution

    thanking you sir

  36. GAUTAM KUMAR says:

    I have filed return of company with A/y 2010-11 but issued deemand by U/s 154 after rectification, but again do not rectification through online, because your file sent to AO please sujection provide.

  37. Prajval kumar says:

    Hi,

    I’m Prajval Kumar..i wanted to know the status of my TDS claimed CPC/1314/A4/1324032519.

    Since,there was a mistake in the SB account number,the amount was not credited to my account.

    kindly,I request you to reimburse the same at the earliest.

    Thank you and please do reply.

  38. Pawan says:

    I hv claimed certain TDS which is not reflecting in 26AS.
    I hv the original TDS certificates.
    Credit not allowed u/s 143(1).

    How the rectification possible….manual or online?

  39. harish says:

    A.Y.2012-13 TDS E FILING DONE BY 05.04.2013 ITS CORRECTLY. NOW TDS CPC SENT DEFAULT & /OR PAN ERROR MSG FOR US. WHAT WILL DO NOW PLEASE SEND THROUGH E-MAIL IMMIDEATLY

    KINDLY REQUEST,

  40. Karthik says:

    hi,

    how to file rectification online u/s 154 in case of a private company. (i.e,) vide ITR-6. I tried it but cannot import the file from previous version. I face such issue only with ITR-6 while i have no problem with ITR-4, in fact I file many rectification in ITR-4. can anyone help me out?

  41. rajendra says:

    when the itr is processed by the cpc, refund vouchers r sent soon. how to rectify the account no for example is possible?

  42. Nimesh says:

    What to do if CPC order is taking wrong income? The cap gain income in ITR filed is 12 Lacs whereas in 143-1, CPC order takes it as 24 Lacs? How to ask for its rectification? There is no such option in online rectification application.

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