How to Raise Income Tax Rectification Request on Portal – FAQs

Q.1 When do I need to submit a rectification request?

Ans. A request for rectification can be submitted on the e-Filing portal if there is any mistake apparent from record, in an Intimation issued u/s 143(1) or order u/s 154 by the CPC or by the Assessing Officer (where rectification rights are transferred by CPC) . A rectification request can be submitted only for returns that are already processed by CPC.

Q.2 What kinds of errors can be corrected by submitting a rectification request?

Ans. You can submit a rectification request for errors in the processing of your income tax return by CPC. Only mistakes apparent from record is considered for rectification, such as:

  • Total Tax Liability: For example, tax payments not matched as per the CPC order, cancellation of adjustment of earlier demand, variance in interest/tax computation, amending assessment order or intimation
  • Gross Total Income: For example, income chargeable under any head wrongly considered, salary income not matched, brought-forward losses not been allowed, incorrect set-off of current year losses, amending assessment orders, re-computing total income for succeeding year(s) in respect of loss or depreciation, withdrawing investment allowance, re-computing deemed capital gains.
  • Total Deductions: For example, details of deductions under Chapter VI-A wrongly considered, MAT/MATC or AMT/AMTC not allowed/partially allowed, amending assessment order to allow deduction for late remittance of foreign exchange.
  • Personal Information: For example, requesting to tax at slab rates for partners information of e-filed return, gender of taxpayer wrongly considered/gender updated in PAN database, reduction of tax rate as domestic instead of non-domestic company, date of filing of original return is taken as not within the due date, reduced claim of taxpayer income governed by Portuguese Civil Code, requesting change of residential status, or that the income shown in the return is not taxable as the assessee is a society registered u/s 12A or is a non-resident.

The above categories cover all types of taxpayers registered on the e-Filing portal. Do not use rectification request for changing bank account or address details in your ITR, or any other mistake on your part which can be corrected with a revised return.

Q.3 What are the different request types for income tax rectification?

  • Reprocess the Return
  • Tax Credit Mismatch Correction
  • Additional Information for 234C Interest
  • Status Correction (applicable to ITR-5 and ITR-7, applicable till AY 2018-19)
  • Exemption Section Correction (applicable to ITR-7 only, applicable till AY 2018-19)
  • Return Data Correction (Offline)
  • Return Data Correction (Online)

Note: For Return Data Correction (Offline), taxpayers needed to upload XML generated in the offline utility till AY 2019-20, but can upload JSON and submit rectification online from AY 2020-21.

Q.4 What are the different request types for wealth tax rectification?

  • Reprocess the Return
  • Tax Credit Mismatch Correction
  • Return Data Correction

Note: Rectification of wealth tax return can be submitted for AY 2014-15 and AY 2015-16 only.

Q.5 Why can rectification for wealth tax return be filed only for AY 2014-15 and AY 2015-16? What should I do for AYs after that?

Ans. The Wealth Tax Act has been abolished w.e.f 28th February 2015 (i.e., A.Y.2015-16). So, rectification of wealth tax return can be filed for AY 2014-15 and AY 2015-16 only. To rectify wealth tax return for Return Data Correction, use Upload Form BB in response to a notice for assessment.

Q.6 I want to file a rectification against an intimation u/s 143(1) from 5 years ago. Why is the system not allowing it?

Ans. You are not allowed to file rectification request after the expiry of 4 years from the end of the FY in which the intimation u/s 143(1) was passed.

Q.7 I had e-Verified my income tax return using DSC and am trying to e-Verify my rectification request using EVC. Why is the system not allowing it?

Ans. If you had e-Verified your ITR through DSC, you need to e-verify your rectification request using DSC. Your DSC should be registered with e-Filing, active, and not expired. If not, you will be taken to the Register / Update Digital Signature Certificate (DSC) page to register / update it.

Q.8 Can I rectify my previously filed ITR using the rectification request service?

Ans. If you notice a mistake in your submitted ITR, and it has not processed by CPC, you can submit a revised return. You can use the rectification request service on the e-Filing portal only against an order/notice from CPC.

Q.9 Who can apply for rectification request?

Ans. Only these parties who get the order / notice u/s 143(1) from CPC can apply for rectification request on the e-Filing portal:

  • Registered taxpayers
  • ERIs (who have added client PAN)
  • Authorized Signatories and Representatives

Q.10 Can I submit a rectification request on e-Filing in case of manual / paper filing of return?

Ans. No, the Rectification Request service on the e-Filing portal does not cover the submission of rectification for paper filed returns. You need to submit a rectification request with your AO in paper mode.

Q.11 Can I submit a rectification request on e-Filing in case rectification rights are transferred to AO?

Ans. No, the Rectification Request service on the e-Filing portal currently does not cover rectification in case of rights transferred to AO. In such a case, you need to approach your AO with the rectification application on paper.

Q.12 Can a rectification request be withdrawn or filed again, once submitted?

Ans. No, you are not allowed to withdraw rectification requests already submitted. You can file another rectification request only after the submitted one is processed in CPC.

Q.13 Can I claim exemptions/deductions when submitting a rectification request?

Ans. No. You are not allowed to claim new deductions / claims / tax credits.

Q.14 There is a change in my income/bank/address details, which I need to update in my ITR. Should I file a rectification request?

Ans. Rectification request is not applicable for a change in income / bank / address details. Your income details can be updated through a revised return. You can update personal details (such as bank / address details) on the e-Filing portal using the Service Request service, and selecting Change ITR Particulars. Enter the acknowledgement number of the ITR and submit.

Q.15 Up to which AYs in the past can a rectification request be filed online?

Ans. There is no specific AY till when rectification can be submitted online, it depends on the particular case. However, rectification request can be submitted within 4 years from the end of the financial year in which the order sought to be amended was passed.

Q.16 Which number should I quote from the order when filing for a rectification request?

Ans. You need to quote to CPC Order No./ Intimation No. / DIN of the latest filed ITR. This is auto-populated and non-editable for Income Tax, and editable for Wealth Tax.

Q.17 I am required to be audited u/s 44AB. Is DSC compulsory for me when filing a rectification request?

Ans. Yes, DSC is mandatory for those people audited u/s 44AB who are filing a rectification request.

Q.18 I uploaded the wrong details in my rectification request. How do I correct it?

Ans. You cannot submit a revision of the rectification request, neither can you withdraw it. Once submitted, you can file another rectification request after the submitted one is processed in CPC.

Q.19 I have paid the demand raised by CPC. Do I have to file a rectification request to cancel the demand?

Ans. No. The demand will get adjusted automatically by the payment you made.

Q.20 I filed my original ITR post the due date (belated return). I need to revise the submitted ITR. Can I file a rectification request?

Ans. No – Rectification of ITRs are different from filing a revised return. You can revise your belated return (applicable only from FY 2016-17 onwards) either before the end of the following FY, or before the processing of the ITR by tax authorities, whichever comes first. A rectification request can only be filed in response to a notice / order / intimation from CPC for a specific e-Filed return.

Q.21 I originally filed ITR-1. Can I use ITR-2 when responding to the CPC notice with a rectification request?

Ans. No, you will need to use ITR-1 if that’s what you filed originally.

Q.22 I am a salaried individual taxpayer. Can I use EVC when submitting a rectification request? What other options do I have?

Ans. Yes, you can use EVC. If not using EVC, you can use DSC.

Q.23 Can an appeal be filed against a rectification order?

Ans. Yes. You can file an appeal directly to the CIT(A) against an intimation order issued by CPC.

Q.24 While submitting my rectification request, I am getting an error message – Incorrect details. Please enter details as per the latest order. What should I do?

Ans. Check whether you entered the correct CPC Order No./ Intimation No. / DIN. The system validates whether the CPC Order number is the latest one as received from CPC. If it’s not, you will get this error message.

Q.25 I want to file for rectification because of gender mismatch and not correction of data. What should I do?

Ans. First, make sure you have updated your gender correctly in the PAN database. When filing for rectification, if you have no further correction of data, you can opt for Reprocess the Return, and select the gender mismatch checkbox. You won’t need to submit a return XML/JSON in such a case.

How to Raise Income Tax Rectification Request on Portal -Manual

1. Overview

The Rectification Request service is available to:

  • All taxpayers registered on the e-Filing portal
  • Registered ERI Users / Registered Authorized Signatories / Registered Representative Assessees (applicable only if the taxpayer wants to engage one)

This service is available only after logging in to the e-Filing portal. It allows you to rectify any mistake apparent from record in the intimation sent or order passed by CPC for processed returns.

2. Prerequisites for availing this service

  • Registered user on the e-Filing portal with valid user ID and password
  • For registered taxpayers (or Authorized Signatory / Representative Assessee on behalf of the taxpayer):
    • Received an intimation u/s 143(1) of the Income Tax Act, 1961 or u/s 16(1) of the Wealth Tax Act from CPC, Bengaluru
    • Add ERI using the My ERI service (applicable only if the taxpayer wants to engage an ERI)
  • For registered ERI users:
    • Add the taxpayer as a client using the Add Client service
    • ERI status is Active
  • Both registered taxpayers and registered ERI users:

3. Step-by-Step Guide

Step 1: Log in to the e-Filing portal using your valid user ID and password.

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Step 2: Click Services > Rectification.

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Step 3: On the Rectification page, click New Request.

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Step 4a: On the New Request page, your PAN will be auto-filled. Select Income Tax or Wealth Tax.

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Step 4b: Select the Assessment Year from the dropdown. Click Continue.

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Note: If you select the Wealth Tax option, you also need to enter the latest intimation reference number, and click Continue.

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Step 5: Rectification requests have the following classification:

Income Tax Rectification

Reprocess the return

Refer to Section 5.1

Tax credit mismatch correction

Refer to Section 5.2

Additional information for 234C interest

Refer to Section 5.3

Status Correction

Refer to Section 5.4

Exemption section correction

Refer to Section 5.5

Return data correction (Offline)

Refer to Section 5.6a

Return data correction (Online)

Refer to Section 5.6b

Wealth Tax Rectification

Reprocess the Return

Refer to Section 5.7

Tax Credit Mismatch Correction

Refer to Section 5.8

Return Data Correction (XML)

Refer to Section 5.9

Note: Rectification of Wealth Tax Return can be filed using this service for AY 2014-15 and AY 2015-16 only.

Income Tax Rectification Request

5.1 Income Tax Rectification: Reprocess the Return

Step 1: Select the request type as Reprocess the Return.

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Step 2: With this option, you just need to submit the rectification request – Click Continue to submit the request.

Step 3: On submission of your request, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.2: Income Tax Rectification: Tax Credit Mismatch Correction

Step 1: Select the request type as Tax Credit Mismatch Correction.

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Step 2: The schedules under this request type are auto-populated based on the records available in the corresponding processed return. If you need to edit or delete a schedule, select the schedule, then click Edit or Delete.

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Step 3: Enter the details under the following schedules: Tax Deducted at Source (TDS) on Salary Details, Tax Deducted at Source (TDS) on Other than Salary Details, Tax Deducted at Source (TDS) on Transfer of Immovable Property/Rent, Tax Collected at Source (TCS), Advance Tax or Self Assessment Tax Details. Click Save as Draft.

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Step 4: Click Continue to submit the request.

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Step 5: On submission, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.3 Income Tax Rectification: Additional Information for 234C Interest

Step 1: Select the request type as Additional Information for 234C Interest.

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Step 2: Click Add Details on any of these records, as applicable to you:

  • Income from PGBP accrue or raise, first time (Applicable for 2016-17 onwards)
  • Special Income Mentioned in 2(24)(ix) Taxable u/s 115B
  • Income Referred in Section 115BBDA (Applicable for 2017-18 onwards)

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Step 3: If you need to edit or delete a completed record, click Edit or Delete.

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Step 4: Click Continue to submit your request.

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Step 5: On submission of your request, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.4 Income Tax Rectification Request: Status Correction

Step 1: Select the request type as Status Correction.

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Note: Status correction is applicable only for ITR-5 and ITR-7 up to AY 2018-19.

Step 2: Select the status applicable to you from the list:

  • Private Discretionary Trust
  • Society Registered under Societies Registration Act 1860 or corresponding Act of the State
  • Estate of the deceased
  • Any other Trust or Institution
  • Primary Agricultural Credit Society/ Primary Co-operative Agricultural Bank
  • Rural Development Bank
  • Other Cooperative Bank

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Step 3: On the Add Details page, answer the additional questions listed by selecting the Yes / No options as applicable. Click ContinueRaise Rectification Request User Manual 17

Your selected status correction may require you to upload supporting documents. On the Add Details page, click Attachment, and upload the required document(s), which should be in PDF format. Click Continue.

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Note:

  • The maximum size of a single attachment should be 5 MB.
  • If you have multiple documents to upload, put them together in a zipped folder and upload the folder. The maximum size of all attachments in a zipped folder should be 50 MB.

Step 4: On submission of your request, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.5 Income Tax Rectification: Exemption Section Correction

Step 1: Select the request type as Exemption Section Correction.

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Note: Exemption Section Correction details is applicable only for ITR-7 from AY 2013-14 to A.Y 2018-19.

Step 2: On the Add Details page, enter your details in all the following fields: Name of the Projects/Institution, Approval/Notification/Registration Number, Approving/Registering Authority, and Section under which the institution has claimed exemption. Click Attachment to upload the necessary supporting document(s) in PDF format. Click Continue to submit the request.

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Note: The maximum size of a single attachment should be 5 MB.

Step 3: On submission of your request, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.6 a Income Tax Rectification: Return Data Correction (Offline)

Step 1: Select the request type as Return Data Correction (Offline).

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Step 2: Select the applicable rectification reasons – you can select multiple reasons under each category, if applicable. Then, click Continue.

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Step 3: Select the schedules that need to be changed, then click Continue.

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Step 4: Click Attachment and upload the Rectification XML / JSON generated from the ITR offline utility.

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Note: The maximum size of a single attachment should be 5 MB.

Step 5: Enter the Donation and Capital Gains details, if applicable.

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Step 6: Click Continue to submit the request.

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Step 7: On submission, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

Step 5.6b Income Tax Rectification: Return Data Correction (Online)

Step 1: Select the request type as Return Data Correction (Online).

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Step 2: Select the rectification reasons – you can select multiple reasons under each category, if applicable. Then, click Continue.

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Step 3: Click Add Details on the applicable schedule(s) to correct the details under them.

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Step 4: When you have finished updating all schedules, click Continue.

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Step 5: On submission, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

Wealth Tax Rectification Request

5.7 Wealth Tax Rectification: Reprocess the Return

Step 1: Select the request type as Reprocess the Return.

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Note: This request is available only for AY 2014-15 and 2015-16, as Wealth Tax was abolished in the Union Budget 2016-17.

Step 2: Select Tax / Interest Computation and click Submit.

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Step 3: On submission, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.8 Wealth Tax Rectification: Tax Credit Mismatch Correction

Step 1: Select the request type as Tax Credit Mismatch Correction.

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Step 2: Details from your processed return will be displayed for editing and correction. If you need to edit or delete a record, click Edit or Delete. If your record is incomplete, click Add details.

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Step 3: Click Continue to submit the request.

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Step 4: On submission, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

5.9 Wealth Tax Rectification: Return Data Correction (XML)

Step 1: Select the request type as Return Data Correction (XML).

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Step 2: Enter rectification reason in the text box, and click Attachment to upload the Rectification XML generated from the ITR offline utility. Then, click Submit.

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Note: The maximum size of a single attachment should be 5 MB.

Step 4: On submission, you will be taken to the e-Verification page.

Note: Refer to the How to e-Verify user manual to learn more.

On successful validation, your request will be submitted. A success message will be displayed. You will also receive a confirmation message on your e-mail ID and mobile number registered with the e-Filing portal.

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