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:
- B. Process of checking status of ‘Rectification under Section 154’ on E-filing portal:
- C. Questions related to revised return & rectification
- 1. Can I make rectification or other correspondence with CPC in paper form?
- 2. What CPC reference number should I enter while filing Rectification request?
- 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?
- 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?
- 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)?
- 6. I want to file Rectification to correct data. Do I need to upload an XML (generated from the Excel Return preparing software utility)?
- 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)?
- 8. I am audited under Section 44AB. Is it mandatory for me to file Rectification using Digital Signature Certificate?
- 9. I am the authorized signatory of a company. Is it mandatory for me to file Rectification for my company using Digital Signature Certificate?
- 10. How can I see the 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?
- 12. If assessee has uploaded wrong rectification request, what is the process of correction of rectification.
- 13. Can an Income Tax Return e-Filed with one ITR Form say ITR-2 be rectified in any other ITR form?
- 14. The demand raised by CPC has been paid off by me, do I have to file rectification to get this demand reduced?
- 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?
- 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?
- 17. I have e-Filed the Original Income Tax Return. Can I file the revised return in paper-form?
- 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?
- 19. How to file a revised return?
- 20. How many times I can file the revised return?
- 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?
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.
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.
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
|
| 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‘ |
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.
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)
Sir, I got an income tax demand notice u/s 143(1) for AY 2017-18. I need to file for rectification online to CPC.
Q1) Do I need to download the latest excel sheet from income tax website and use it or the old one that I filled for the original return can be used with updated numbers ?
Q2) What code (u/s ?) should be used in the excel sheet sheet for rectification return ? As I understand rectification is done u/s 154, but that section is missing from the excel sheet code pull-down.
Please help
I HAD FILED ITR-2 AND MADE TAX REFUND DEMAND AND RECEIVED 143(1) STATEMENT SHOWING TAX CREDIT MISMATCH THEN AGAIN I FILLED RECTIFICATION UNDER HEAD SIMPLY REPROCES THE RETURN AGAIN I RECEIVED 154 STATEMENT SAYING TAX CREDIT MISMATCH WHILE UNDER 26AS IT ISHOWS WHOLLY MATCHED SO WHAT SHOULD i DO NOW PLEASE REPLY
I have withdrawn my PF amount after 5 years. While submitting the ITR, forgot to include the same under Exempted income.The ITR has been processed. So how can i give a rectification request to include the amount under exempted income category?
Sir, I want to submit file rectification under section 154 online for ITR-6 for additional TDS credit. It is stating that since there are more than 10 entries upload xml. How do it from where I have to generate. Please clarify. thanks AY 201617
I filled Rutern ay 2018-19 income from salary is Rs638028 is wrongly entered .TTax deduct from Salary Rs.30092. Processed the refunded amount rs 18990 . Actual income from is Rs734222.00 how to file reverse return and pay tax
I have filed IT return on 31.08.18. My due amt was 37380/-. I have paid that amt through Internet Banking.due to system problem that amt was twice sent by me to IT dept and 2 challans generated. how will I get the extra amt paid by me errouneously .
I have made small error in writing th TAN if TDS deductor(Bank). could not processing office correct this small error as he has my 26AS with him.
My IT returns for AY 2017-18 has been processed and I have received the part of the amount claimed. This is because, while processing CPC has not given relief under sec 89 as I had not uploaded 10E.
Can I now file rectification and How? Please advise.
Intimation u/s 143 1 received with demand . Rectification request filled with communication ref no under intimation and same is pending at cpc.In the mean time ITO issued rectification order so moto u/s 154 reducing part of the demand with refence to same commu ref no. Now the communication ref no is nullified. Revised filled by us not only totally nullify the demand but some refund is also due to us. But after 154 order by ITO no demand is raised at portal at cpc yet (under pending action) only email is received.
In this case kindly advise us whether rectification filled by us pending at cpc prior to 154 order will now be processed and amount will be refunded or a fresh rectification/revised is to be filled at cpc.
Please advise.
I HAVE FILED ITR FOR AY 2016-17 ON 14.08.2016 & I FIND SOME PROBLEM IN SAME ITR AS SUCH REVISED ITR FILED ON 27.08.2016 WHETHER REVISED IITR IS TO BE FINALISED BY INCOME TAX OR OTHERWISE PLEASE INFORM ME
sir thanks i have quarry regarding interest u/s234C levied by CPC. I) salary employee as TDS was less deducted ,advance tax was paid by employee after 15 march 2012 on 29 march a.y.12-13,whether interest on 3rd payment can be levied(total tax Rs.424627-TDS 226040 balance 198587 was payable out of it Rs.197274 was paid on 29march12
CPC levied 7345 interest
sir thanks i have quarry regarding interest u/s234C levied by CPC. I) salary employee as TDS was less deducted ,advance tax was paid by employee after 15 march 2012 on 29 march a.y.12-13,whether interest on 3rd payment can be levied(total tax Rs.424627-TDS 226040 balance 198587 was payable out of it Rs.197274 was paid on 29march12
CPC levied 7345 interest.
Demand raised by IT CPC and I have paid demand by net banking Chalan 280 minor code 200 (self assessment tax head) wrongly, while I had to choose minor code 400. how can i rectify my error now?
Prabhat
14/02/17
Can i file revise return even after completing e-verification.i tried doing it but its showing error message that “acknowledgement number is incorrect”.
I filed return of Ay 2016-17 on 08-12-2016. I.e I filed belated return. I forgot to claim refund of tds of rs. 10,000/- Can I go for rectification and will I get the refund
I have deposited demand through net banking notice but not mentioned demand identification number under section 143(1), are other detail are correct . The demand was against section 89(1) FOR BIFURCATION OF arrears for four years on promotion from back dates. After depositing demand i filed form 10E . now what i have to do to get back the demand . either to file a revised return or rectification file . Regards Sushil Kumar
I have deposited demand through net banking notice but not mentioned demand identification number under section 143(1), are other detail are correct . The demand was against section 89(1) FOR BIFURCATION OF arrears for four years on promotion from back dates. After depositing demand i filed form 10E . now what i have to do to get back the demand . either to file a revised return or rectification file .
Hi This is Dasharath, I filed my ITR of assessment year 2016-17 in July as per the form 26AS . But i received a form 245 for outstanding demand , Can you please suggest me how to prevent from outstanding demand although i paid my tax according to my salary . clearly it is showing in form 16 .Please can you help me in refunding the amount and what is the process ,it can be done or won’t .
I have filled a rectification request for allowing deduction u/s 80P for one of my client, now the status says: ‘Rectification Rights Transferred to AST’. So what does that mean? and what procedure is required now?
I have paid advance tax of Rs. 182000 for AY-2016-17; and same is also available in form 26AS. However under section 143(1) it considers only Rs. 87000 and hence demand.
Which of the following option to select for filing rectification.
(1) Tax payer is correcting data for tax credit mismatch only
(2) Tax payer is correcting data in rectification
(3) No further data correction required reproces the case
A.Y.2016-17 return file kr diya claim refund ho gya aur bad me tds ka pta chla ab kya kre .
07870229393
Tax credit is fully matched with tax available in Form 26AS.But Rectification order U/S 154 shows a tax demand as there is variance in tax credit claimed & allowed.It also shows the details of unmatched Tax deducted at source claims(TDS type-TDS1).While filing Income Tax Return, in schedule TDS1,I have enterded wrong figures in column, Income chargeable under salaries against two employers.
Please guide me to choose the correct options,check boxes thereunder,uploading of any XML file if any to file Rectification Request & mail me on anilghadge2@gmail.com.
hi guys
Actually I had filed belated income returns for AY 15-16 and AY 16-17 and electronically verified the same. E-verification should be done by assessee but in my case details of verification is wrongly filled.
for eg. Assessee’s name is maganbhai vachhani and in ITR acknowledgement there is like the return has been verified by shailesh hirani instead of maganbhai vachhani.
what should I do for the same ?
can this mistake be rectified?????
please suggest me
Hi guys
Erroneously i had filed income tax return for Financial year 2014-15 and 2015-16 instead of 2013-14 and 2014-15 respectively. How do i rectify this please guide.
Hi,
I have query regarding itr that I have filled for A.S14-15 and A.S 13-14. For A.S 14-15 I have submitted self assessment tax online via net banking on around 29th Mar,2014. During filling data for self assessment tax I had wrongly selected A.S as 13-14. So when I submitted ITR for A.S 14-15, I got demand letter which I rejected because of I had already paid tax and filed many grievance stating I had selected wrong Assessment year. BUt everytime again I get demand. Now if I try to submit tax as per demand for A.S14-15 it will be sorted. But how can I get my money back which I have submitted to income tax as part of A.S 13-14. I am unable to file any rectification as end date has passed. Not sure how what needs to be done now. Also to confirm tax I have submitted is greater than what needs to be submitted, hence even after adjustment I would require refund of apprx 2000. Please suggest how can I file itr for both A.S13-14 and 14-15 so that I can get my money back.
I submit ITR1 as my income is from salary.
Thanks
Dear sir,
If we filed belated return of Ay 2015-16 but due to mistake if we select sec139(1) instead of sec139(4),and TDS on bank interest shown on my 26AS but i have no certificate number then i filled 0000000 in return. have any problem please clarify me urgently.
Hi,
I filed ITR, some details are incorrect in:
1) Basic Details.
2) Some Are incorrect in income section.
ITR is processed.
My Questions are:
1) Can I order rectification CPC number myself ? How ?
2) Can I change 2 different details (specified above) with the same CPC number ?
I have received a cheque in June 2016 dated 13/03/2016 and an income tax of 10% has been paid by the payer in March quoting my PAN No. Since this amount falls in the tax slab of 30% I have to pay 20% extra tax. The problem is that I have received the cheque in next financial year (2016-17) If I don’t mention the amount in 2015-16, I get a refund of the tax already paid by the cheque payer and I if mention the amount I have to pay interest on the 20% extra tax to be paid .Please let me know to pay the remaing tax
I have recently uploaded my tax returns but I feel there is some error and want to rectify the return form
Can I rectify the ItR-V without getting communication from Income Tax
WHAT DID YOU DO AFTER THIS. I ALSO GOT SAME FROM CPC TODAY
In my ITR Return 2A, for A.Y.2015-16, I had mentioned same Tan No for all the five entries as RTKI00447G, where as one entry for Rs.6649 related to TAN No.RTKI01721G. CPC has not allowed tax credit for Rs.6649 vide intimation u/s 154 resulting in lesser amount of refund. Now whether I have to file revised return or should I file another rectification u/s 154
In my ITR Return 2A, for A.Y.2015-16, I had mentioned same Tan No for all the five entries as RTKI00447G, where as one entry for Rs.6649 related to TAN No.RTKI01721G. CPC has not allowed credit for Rs.6649 vide intimation u/s 154 resulting in lesser amount of refund. Now whether I have to file revised return or should I file another rectification u/s 154
sir
We have two pan now wants to rectify.
I have filled a rectification request for allowing deduction u/s 80P for one of my client, now the status says: ‘Rectification Rights Transferred to AST’. So what does that mean? and what procedure is required now?
I filed an income tax return for the AY 2013-14 on dec 2015, in response to notice.before filing the return i paid amount of tax (self assessment tax) but there was no debit to my account for the same.
so next day also there was no debit to my account.After that i again paid tax and filed the details of challan of second tax payment in the return and uploaded it.
After that i found 2 debits to my account, for the same amount for 2 different challans.
in this way i paid double tax of the same amount but showed details of tax paid of only one challan in return.Since the return is of AY 2013-14 I can not file revised return to claim refund….What should i do so that i would get my double paid tax….?
I have rectification request submitted but status is rectification rights transfred to ast
What is the solutions of the status
I HAVE FILLED RECTIFICATION RETURN , IS THERE ANY NEED TO SEND THE COPY TO CPC
I have a refund of Amount for AY 15-16.
I got an intimation u/s 245, that the refund will be adjusted against my outstanding demand for AY 13-14.
I already raised the rectification request for AY 13-14 for salary mismatch on 02/Sep/2015. The status for the same is showing submitted.
Now the intimation U/S 245 receives on 03/Sep/2015, says that the refund will be adjusted against my outstanding demand for AY 13-14.
As I already filed the rectification request and there should be not be any demand after processing, i dont want it to adjust as the tax has allready been paid fully.
In Outstanding tax Demand, I opted for Disggree with Demand Option.
But there I have to provide the challan copy, Form 16, rectification letter copy and the indimenty bond.
I can submit Challan copy and Form 16(2 are there). But i dont have any idea of the letter and the bond.
Can you please help me into this.
Assessment year 2009-10.I filed manually. At the time,I filled the total payable tax Rs,1850/- instead of 0. (Human error). I noticed recently.
I have wrongly confirmed the demand in the e-filing portal instead of disagreeing, How do i correct it.
I raised Grievance, it is in open status for a long time. Can you please help me , how to proceed further…thanks
Sir
I have E-filed both Original and Revised ITR 2 for AY 2015-16 and has also received both the Original and Revised ITR V.
Now which one i.e Original or Revised ITR V needs to be send to CPC by me through post.
IFORGOT TO TAKE 80G DEDUCTION IN ASSESSMENT YEAR2015-16 WHICH CAN BE CLAIMED BY CORRECTING THE RETURN
I have filed ITR1 for AY 2015-16 having Relief U/s 89 but not filed the 10E online.
Can It be filed (10E) After Submission of Return? What to Do? Pl suggest.
Dear Sir,
For the assessment year 2009-10, I had submitted IT return physically.
Now while submitting this year’s ITR online I found that a demand for Rs.23,000/- is pending for the assessment year 2009-10. While checking the old record it is found that Rs.28,000/- is paid as TDS and I am eligible for a refund of Rs.5,000/- and there was some errors in the ITR submitted physically. (Refund amount mentioned aws Rs.3,000/- which I am yet to get & ITR-2 form was wrongly used instead of ITR-1)
Now can I submit rectified IT return for assessment year 2009-10 online, as per ITR-1 form?
OR
Do I have to submit rectified IT return physically only?
Kindly advise.
Thanking you,
Pious
Sir,
I have filed my return for AY 2015-16 on 18-Aug-2015 through TaxSpanner.com.
When i received an ITR-V receipt it had y name Abhinav Ghaziabad Gaur which is not correct it should be Abhinav Gaur. Can you please provide me solution for rectifying the same.
Hi,
I had filed my income tax returns for current assessment year with payable amount of Rs 980. I paid the amount through self assessment(300), which got reflected in the ITR form after two days.
What should i do now, do I need to rectify it or revise my ITR
regards,
Kiran
Hi…
I have filed online TDS return for the first time. n i have filed my friends return, which by mistake i chose ITR 1 instead of ITR4s ( we get professional fees and not salary).. So i want to ask wether i can change the ITR form n file again.. Please let me know..
असेसमेन्ट वर्ष २०१०-११ का पूरा आयकर भरने के उपरान्त अब २०१५-१६ में डिमाण्ड़ निकाली की टेक्स बाकी है। आयकर विभाग में २८.०१.१५ को टेक्स पेड़ का फोर्म नं. १६ की कॉपी देने के बाद भी इसे रेक्टीफाई नहीं किया गया। कृपया मार्गदर्शन दिरावें।
I have filed the return and sent itr v to IT dept banglore..as per status it has not yet recieved by it dept.
I realized i forgot to mentioned rent income in return. I want to add it for 2015-16