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As we all are aware that, currently verification of return process for AY 2019-20 is going on in the department as well as in CPC. The return filed by the taxpayer will be processed by Income Tax Department (ITD) and intimation will be sent to the assesse under section 143(1) based on details disclosed by the taxpayer and rules deployed at the processing center of ITD. In case if the taxpayer wants to seek rectification of a mistake in an order or intimation which is apparent from the record, then the taxpayer can seek ‘Rectification under Section 154’. Therefore, here today I am come up with the process of registration alongwoth the Frequently Asked Questioned by various users. So let’s start with discussion.

Page Contents

A. Process of filing request for ‘Rectification under Section 154’ on E-filing portal:

Steps

Description

Steps 1 Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Steps 2 Go to the ‘e-File‘ menu located at upper-left side of the page and click on ‘Rectification
Steps 3 Choose the options of ‘Order/Intimation to be rectified‘ and ‘Assessment Year‘ from the dropdown list. Click ‘Continue
Steps 4 Select any one of the following options of ‘Request Type’ from drop down list.

  • Tax credit mismatch correction only – On selecting this option, following check boxes will be displayed.

o    TDS on Salary Details

o    TDS on Other than Salary Details

o    TDS on transfer of Immovable property/Rent

o    TCS Details

o    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

o Reason for Rectification by clicking the button made available. (maximum of 4 reasons)

o Schedules being changed

o Donation and Capital gain details (if applicable)

o Upload XML, and

o Digital Signature Certificate (DSC) (if available and applicable)

Note:

o When the user is uploading XML, the Gross Total Income and Deductions amount should be the same as in the processed return.

o 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.
Steps 5 Click Submit to complete the rectification request. A Success message will be displayed and a mail confirming the submission of rectification request will be sent to the user’s registered mail id.

Note:  

  • Taxpayer can withdraw rectification within end of the day of request, To withdraw rectification request, Click hyperlink ‘Click here to withdraw’
  • Submission of Rectification allowed for both paper filed and e-Filed Returns and for rectification rights transferred to AO.

B. Process of checking status of ‘Rectification under Section 154’ on E-filing portal:

Steps

Description

Steps 1 Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Steps 2 Go to the ‘My Account‘ menu located at upper-left side of the page and click on ‘View e-Filed Returns/Forms’
Steps 3 Select ‘Rectification Status‘ from drop down list and click on ‘Submit

C. Questions related to revised return & rectification

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

Answer: No

2. 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.

3. 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, in spite 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‟

Also please read – 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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138 Comments

  1. Santosh Tambe says:

    Sir,
    During the E-filing of my original ITR for A.Y. 2021-22, Self Assessment Tax was paid under ‘wrong’ minor head through e challenge, which was come to the notice on getting of demand for the same. The said was corrected by visiting to A.O. After that the said correction was displayed in my 26AS also. Mean while it was realised that certain type of exemption was remained to claim in original ITR, hence I have submitted ‘Revised’ ITR. On processing the same my revised claim was accepted but the “said” challen correction was treated and the new revised demand was issued. After that I have filed the rectification for the same, but there was no change, then I have disagreed the demand but the problem remained unsolved till the date & they are raising the demand only, actually there is a refund in this case.
    What can I do in this case for proper resolution pleas guide me.
    santosh

  2. raghupathi gopalakrishna says:

    i have filed return for ay 2021-22 i have prepared 10E . but i have not submitted 10e in new website. they have passed assessment order 143(1).with a demand of 13980.subsequently i have submitted 10e also. now to file rectification in the drop down menu assessment year 2021-22 is not appearing. kindly advise.

  3. D V Kolekar says:

    For Assessment Year 2020-21 ( FY 2019-20), I have filed ITR. Under section 80ccd(2) I have put wrong details i.e. instead of Rs. 190000 put Rs. 135000. Can I file request for rectification under 154(1)?

  4. Rajkumar says:

    I have file my ROI for AY 2020-21 on 30.03.2021. I forgot to claim house property loss in the ROI. Now I got demand letter from CPC. I tried to file the rectification by uploading XML. However, it is showing a message ” Gross total income does not match with the original filed”. Please guide me what to do in this situation and revised return also can not be filed as the last date to file the same is also 31.03.2021. Kindly someone help me.
    Thank you.

  5. KAMALESH GARG says:

    I had filed a Rectification Request for AY 2020_21 on 05 Feb 2021 for disallowed CFL of previous years. Also lodged a grievance regarding the same. Both are still pending since past 2 months. Earlier such requested were disposed off in 2 weeks. Are there any issues at CPC for such a delay?

    1. Pranay Luniya says:

      Hi

      I am facing the exactly the same issue .. Pls call on 9753589149 so we can discuss this thing

      CA Pranay Luniya

    2. CA Mayur Raiyani says:

      I think there is technical issue with CPC. In my case, B/f business loss is not considered while processing of ITR by CPC and demand arised. I try to rectification with the same xml which was uploaded in original ITR and also try with the new xml prepared in ITD java utility. But error message shows : “Change in gross total income.” Infact, i have not changed even a bit in whole ITR.

  6. S k jain says:

    For AY 2019 _20, My ITR processed. Now recently notice under 154 have been received with demand of tax 3.00lakh which is absolutely wrong. How to deal the matter online.

  7. SHYAM VERMA says:

    My ITR for AY 2020-21 was processed by CPC and intimation u/s 143(1) was recently sent to me. When I checked the intimation I found that every thing was correct upto Sl.No.17, that is upto Pre-Paid Taxes. At Sl.No.18 Refund, a sum of ₹ 6266 has been mentioned as computed u/s 143(1). At Sl.No. 20, that is, interest u/s 244A, a sum of Rs 186 has been mentioned. At Sl.No.21, Total income tax refund [21=(18+20)], a sum of ₹ 530 is mentioned which is absolutely wrong. It should have been ₹ 6452. Sl.No.22 mentions Total outstanding demand and interest payable u/s 220(2) as zero. Sl.No. 23, Net amount refundable [23=(21-22)] mentioned is ₹ 530 ,wrong one. It should be ₹ 6452.
    Please suggest what to do.

  8. Himanshu Sharma says:

    I got intimation 143(1) for FY 2019-20 in which relief u/s 89 in not considered even though I filled form 10E . This is the only mismatch.
    I am trying for rectification but there is no option for assessment year 2020-21.

  9. Kamesh says:

    My ITR for AY 2020-21 has been processed and received intimation u/s 143(1). Now my employer revised Form 16 due to incorrect capture of HRA exemption and as per revised F16, I am entitled for a refund. But for rectification I am not seeing AY 2020-21 in Efiling. Should I file revised return or wait for 2020-21 dropdown to appear.

  10. Arvind Kumar says:

    I would like to rectify my return just filed few days ago. I have forgotten to submit e challan detail in my assessment column for 2020-21. Is it possible to submit the aforesaid details in the already e-varified itr

  11. Om vishwakarma says:

    I had filed the return for AY 19-20 total income was below 2.5lacs but I forgot to take the credit of tds.now I had apply the rectification request using tha first option tds on other than salary. Rectification was processed & I had recd mail of rectification form 154 but within the form tds was not showing the whole return was same. I had check the rectification status the comments updated rectification done with no demand & no refund? Kindly advise how I will get the tds refund

  12. Prasoon Singh says:

    I want to rectify the return of AY 2018-19 since deduction under chapter VIA was not considered while filling the return. While rectifying the return it is showing the error that Chapter VIA deduction dose not match with original. If I’ll not fill the deduction detail than how can I rectify the return.

  13. S.K.Agarwal says:

    Only Ann. interests added to NSS’87 ( EET) since 1991. Total income 2.75L. Age 73 yrs. First withdrawal ever of 2.50L planned for this month. Please explain tax calculation. Also inform this EET is under which IT section? Thanks.

  14. J S CHAUDHURI says:

    i have submitted two form 10e for two arrears payments ,salary and pension .Assessing officer ignored 89 relief ignoring one form 10e and generated demand.What is the remedy?

  15. M BASANT RAO says:

    Sir,
    I have a I.T. Return return filled for the Asst. ur. 2017-18 but in the time of fill-up my return bank account number wrong from my side, and ITR has been processed u/s 143(1) refund credit to wrong account number, now how to recover my refund, can I revised my return. Because bank said we can nothing any entry. Only power SBI refund banker.

  16. Mohammed Tahir Y Shaikh says:

    I have filled my income tax return with wrong TAN number so I have received a notice u/s.143 (1) please provide correct TDS number.and also i faced problem in refund due incorrect TAN number.

  17. SAROJ MEHTA says:

    i have e filed return for F Y 2014-15 now we did not filed rectification on line because GTI VARIED FROM ORIGINAL RETURN BECAUSE SOME CLAIM ESCAPED BEFORE DUE DATE WE HAVE FILED RECTIFICATION MANUALLY NOW ITO SAYS THAT IF RECTIFICATION RIGHT NOT TRANSFERRED THEN NOTHING CAN BE DONE AT OUR SIDE NOW WHAT CAN I DO REFUND IS MORE SUBSTANTIAL AMOUNT

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