prpri Rectification Request in case of e-filed I-T Return – FAQs Rectification Request in case of e-filed I-T Return – FAQs

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 1 Logon to ‘e-Filing’ Portal
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)


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.


  • 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 1 Logon to ‘e-Filing’ Portal
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?


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?


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?


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?

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 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)

More Under Income Tax


  1. 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)?

  2. 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.

  3. 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:


      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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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

  9. 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 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

  10. 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.

  11. 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.

  12. 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?

  13. M BASANT RAO says:

    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.

  14. 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.

  15. SAROJ MEHTA says:


  16. Sanjeev says:

    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

  17. DEEPAK BAHETI says:


  18. raj says:

    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?

  19. M V KODANDARAM says:

    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

  20. aneesh says:

    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

  21. BURRA RAJANI says:

    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 .

  22. venkat says:

    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.

  23. Prabhushankar S says:

    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.

  24. Somnath Banerjee 9437562426 says:

    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.

  25. Vitthal B. Gulawani says:


  26. RAJIV says:

    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

  27. RAJIV says:

    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.

  28. Prabhat says:

    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?

  29. Anu says:

    Can i file revise return even after completing e-verification.i tried doing it but its showing error message that “acknowledgement number is incorrect”.

  30. VENU GOPAL says:

    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

  31. sushil kumar says:

    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

  32. sushil kumar says:

    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 .

  33. Dasharath says:

    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 .

  34. vinayak muli says:

    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?

  35. C S GOKHALE says:

    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

  36. Anil Ghadge says:

    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

  37. khushbu says:

    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

  38. anurag singh says:

    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.

  39. Pooja says:


    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.


  40. Alok Ranjan says:

    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.

  41. Kabir says:

    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 ?

  42. Mushtaq Khan says:

    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

  43. vasdev kalra says:

    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

  44. vasdev kalra says:

    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

  45. Rahil says:

    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?

  46. Ankur Patni says:

    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….?

  47. Hitesh Patil says:

    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.

  48. Rajesh says:

    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

  49. Moutushi says:


    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.

  50. Sumit says:

    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.

  51. Pious says:

    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?
    Do I have to submit rectified IT return physically only?
    Kindly advise.

    Thanking you,

  52. Abhinav Gaur says:


    I have filed my return for AY 2015-16 on 18-Aug-2015 through
    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.

  53. kiran says:

    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


  54. Lakshata Kalangutkar says:

    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..

  55. ऱमेश कुमार says:

    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।

  56. Raj says:

    I have filed the return and sent itr v to IT dept 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

  57. DHANI says:

    sir in my form 16 it showing TDS Rs 8000 BUT in form 26As it not showing my record.


    ireceived aletter from cpc office banglore,notice u/s139(9). upload the rectified xml.Idont know what is ment by xml file.and also whenever I tried to submit the form by online eFile in response to Notice U/S 139(9) after entering ack no,comunication ref no,comunication date,date of recept of comunication,and verification PIN,there is a colum attach the ITR XML form,what is ment by ITR XML,how it is prepare.
    Please clari fy my doubt by email immeadiatly because only ten days time is left.

  59. gopinath Pai says:

    I had bought 200 shares of Cityman clothing in 1994 and the promotor took it back in 2012. I had paid 2000/ for it and got back 4150/ .since there is no capital gains as the shares were held for more than 3 yrs,i did not mention it in my AY 2013-14 i have recd a notice from ITO (C&I) on this.when i showed him the papers,he agrees, but says i must revise the return.
    Am i to revise or file rectification for my efiled return?
    He says i can declare it as exempt income ,(under D 20?).in that case should it be 2150 or 4150/.please let me know how to proceed. thanks

  60. Jyothi says:

    Dear sir..

    I filed my ITR 1 for 2014-15 on 16-06-2015.I selected “Tax payable” instead of “Tax refundable”.This is the first time I am filing it online and selected “Tax payable” unknowingly. I didn’t get any acknowledgement about my form being accepted. When I tries to Re-submit it by making the correction, I got this error “only one original itr can be filed u/s 139(1). please change the section and retry”.

    Please tell me weather my form is submitted? if not how do i submit?
    please do reply.

  61. BP Singh says:

    1.i have e-filed ITR for AY 12-13 with NIL tax Return, Later i find that i have not added income from interest for which TDS has been Deducted. My income was not taxable including interest. how can i get refund the TDS deducted
    2. Can i E-file ITR for AY 12-13 (original)for second time for tax refund deducted as TDS on Interest.

    3. TDS on Interest have been deducted for AY 11-12, but i have not filed ITR as My total income was not taxable in AY11-12. Can I file ITR for 11-12 now to get refund Or how can get the refund of TDS deducted

  62. M.Y. Thote says:

    In my Income tax return for A/Y 2014-15, Canara bank gave me an interest certificate on my FDS along with TDS. Interest is 43480 with TDS of 4348. But in 26AS the amount is shown as 29150 and and TDS as 2915. CPC has rightly gone by this figure but did not correct the income Under Other Charges. The Figure of RS. 43480 was included under other charges.This figure has to be replaced by the figure of 29150. Non inclusion of Rs 29150 under other charges puts me at a loss of Rs 2950/- as refund. I have brought this to the notice of Assistant Commissioner of Income Tax, Bangalore by correcting the notice U/S 143(1) in ink and sending under Courier on 19-1-2015. But there is no reply. Am I to send on line,if so how. Please help.

  63. SAVAN THAKKAR says:

    My problem is i had wrongly enter tcs value in tds in incometax renturn of ay 2014-15 then i am correction done in rectification return then cpc by processing rectification rights transfer to ast but till today ao has not having rectification return and in msg says rectification rights transfer to ast

  64. Shvetank says:

    I have filed return for A.Y. 2013-14 and I have a TDS of 8,90,000 which was not claimed by me as at the time of filing return as NSDL did not showed that amount of TDS. The order has been passed and there is no refund no demand from the side of CPC banglore as per order. What should I do to claim my TDS 8,90,000. Kindly guide me.


  65. Denny says:

    I have recieved intimation from the Income Tax department that my Tax return for the A.Y.2013-2014 has been considered as Invalid

    Error Description: Tax determined as payable in the return of income filed has not been paid.

    Can I submit the returns again? What are the formalities for the same. Do I need to pay interest for the tax I didn’t pay and how the interest is calculated.

  66. Bhaskar Soni says:


    While filing the income tax for 2014-2015 i mentioned an LIC policy for 50000 for which I am getting rebate, is now no longer valid because due to some issue i returned that policy in free lock period.

    Can i rectify this mistake while filing my income tax return.

  67. girish says:

    I made a mistake of filing ITR for wrong assessment year. Now IT department is demanding tax, how do i file rectification request? Kindly inform me what options i need to select for Rectification Request?

  68. Kumar says:

    How to claim the refund of Unmatched tax payment(e-filing).
    1.Self assessment tax was paid with wrong Major head and minor head chosen while paying through online tax payment(SBI) for the AY2013-2014.
    2. Received communication u/s143(1) with demand.
    3.Once again paid self assessment tax with correct major head and minor head and submitted revised return ITR-1
    4.Received communication u/s143(1) with No demand no refund. But I suppose to get refund of the amount I have paid previously with incorrect major head and minor head.
    5.Filed rectification(e-filing).
    6.Received communication u/s154 with No demand no refund. Mentioned Unmatched tax payment claims- advance tax and self assessment tax.

    Now how I can claim the refund of Unmatched tax payment.


  69. kashyap says:

    I have received the demand of Rs. 1210 from CPC, for which i have paid self assessment tax through separate challan and same is displayed in 26AS. I have filled rectification request as well as responded to outstanding tax demand with challan number. But stiil i have received the order of 154 and saying that rectification process and demand determined. Again I have responded in outstanding tax demand with challan details. But i am unable to fill rectification request. Now what should i do to finish this chapter?
    pls guide.

  70. Avinash says:


    I am facing this problem. While filing IT returns online, I made a mistake and submitted to CPC, Bangalore. The mistake I did was, I selected AY 2013-14(FY 2012-13). Please note that I was not earning during this financial year. So, I do not fall under tax bracket. After realizing the mistake, I submitted new ITR- 1, online and I got acknowledgement. This time, I put correct year – AY 2014-15(FY 2013-14).

    Now, Income Tax department has sent two mails that I have not submitted IT signed hard copy of AY 2013-14 to CPC. My question is why should I submit, because that was incorrect returns for that year. If I submit the ITR-V as it is, I will be paying the tax again which I have already paid after filing the correct returns.

    This tax, I have already paid in AT 2014-15(FY 2013-14). Is there any rectification to inform them to ignore returns I submitted online for AY 2014-15(FY 2013-14).



    As I mentioned earlier, the process of IT returns is becoming such a nightmare with CPC and AOs blaming each other and a common man is driven to either a CA or a Computer specialist, spending heavily on travel, costs & Fees. It is high time that someone in CBDT or Govt took cognisance of the difficulty faced by a large section of tax payers.
    I have also come across the unsympathetic Record Office of the Army deducting Rs.49,970/- from the pay of a Naik fighting the terrorist in J&K. Are we expecting him to save us or run searching an Auditor?
    I wish the CA club takes up the issue with the Govt.
    I am sure that the Hon’ble Prime Minister is unaware such plights.

  72. Mahesh says:

    How to carry out rectification in the e filing after the 15 days due date in response to 139( 9).Pleas provide the entire process to be followed

  73. rohtas says:

    sir ihave e file ITR ay 2014-15 and receive a error and intimation regarding NO demand no refund due to wrong TAn and AMount emnter so how can submit rectification request for refund
    the intimation say as per CPC order are appended below:-
    Invalid TAN entered in the return: In case Valid TAN Flag is mentioned as ‘N’ in the table below,
    it implies that invalid TAN is quoted by you and in such cases the credit will not be matched with the
    claims. Please check the column No.9 of the Table -2. You are requested to file an application for
    rectification under section 154 by quoting the correct TAN online under 5c

  74. sant kumar gupta says:

    dear sir,
    I am a govt servant (teacher) . for AY2014-15 my total tax which is calculated according form 16 is Rs25987. I deposited Rs25990 as TDS in march 2014 and submitted return online. Now I got an intimation U/S 143(1) to pay Rs29280 (25990+3289) as interest U/S 234 b & U/S 234C.
    kindly guide me what to do.

  75. Purushottam says:

    I filled ITR-2 for the Assessment year 2014-15. TDS is through salary onle. There is no Advance tax. Still i got notice from incometax department to pay advance tax. Since i am a salaried employee and TDS is through salary there is no question of advance tax. How to rectify it from income tax department. Please suggest me steps for rectifying online throgh efilling site.

  76. V Balakrishnan says:

    I filed a rect request after having recd notice under Sec 143. Reason for filing rect was that 10 E was not uploaded earlier when original return was filed in June 2014. The rect request is processed but demand determined again of the same amt of 10E and demand recd a second time under section 154. What is to be done pls ?

  77. Kundan says:

    Dear Sir
    I have received intimation u/s 143(1) for AY 2013-14 in which some TDS was mismatched due to which lower amount of refund credited in my bank account.
    There after i have made rectification under “Tax payer is correcting data for tax credit mismatch only” and I have Entered only those TDS details which was mismatched and there after another intimation u/s 154 received from CPC in which only those tax credit is given which was mismatched earlier hence there is demand by taking earlier refund
    So my question is at the time of rectification whether i should give details of all TDS & Advance Tax etc. or Only those TDS & Advance Tax which was mismatched in Intimation
    If all details required and total deductor is more than 10 than how can i make rectification

    Thanks & Regards in Advance
    Kundan Kumar

  78. sambasivaro says:

    how to get it returns for income of land loss amount in road extention in high ways. 47761 amount was deducted 10% of actuval amount of Rs 477605. please give the suggestion


    I am a retired Govt Servant. Tax outstanding Demand – latest to be shown in efiling portal – shows due of Rs 16,367 for AY 2001-02. I had filed relevent details to AO in 2003 itself and have NOT accepted “Disagree” with CPC. Neither AO is processing nor there is any other channel of communication or representation to CPC. I think that we are moving towards a computer age where no one wants to help with genuine problems. Can someone take up a PIL on such issues?

  80. Ashim Manna says:

    Can you please clear this doubt regarding rectification request?

    in CPC Bengaluru Income tax Intimation U/S 143(1) wrongly calculated deduction under chapter VIA (LIC 1,00,000 to 22,380).
    how i will rectify this.

  81. RAMESH says:

    My case is peculiar.For the AY 2002-03 and 2003-04 there was demand which we have paid in febrauary 2006.Chalan copies were sent to the department.
    How ever the department has not taken this into account.There is refund during AY 2012-13.Now they have adjusted this refund against above demand although we have paid.
    We have made number of requests to Asessing officer,but no action taken by the AO.
    Is there any method by which we can submit rectification report with CPC.
    Apparently it looks to me the funds paid by me not taken into account.

  82. SANJAY SHRIWAS says:

    I have TDS Intimation u/s 200a of the Income Tax Act,1961
    Type of Default- Short payment notice
    How to update challan details in RPU for rectified
    Can you please clear this doubt regarding revising returns.

  83. JAMIL AHAMAD says:

    Dear Sir, I have to file rectification request for mismatch of TDS under all the heads i.e. salary , others and IT deposited. My question is whether I can club various amount deducted by the deductor under same TAN on various dates? This is because I am attempting ‘add details’ where after 10 details popup comes “for more than 10 details go under Tax payer is submitting rectification” i.e. other than Mismatch in Tax deductions. What is best solution ?

  84. govind ballabh sharma says:

    I have by mistake deposited advance tax For AY 2011-12 two times.first50,000.00 on 30 Apr,2010 and second , Rs. 50,000.00 and on 14 March 2011. Total advance tax paid for the AY 2011-12 is Rs. 100,000.00 only
    i have submitted original return on 30/07/2011 acknowledgement no.402747850300612. In this return the Advance Tax deposited by mistake was shown as Rs. 50000.00 only .
    Hence a revised request was filed on 30 July 2012 Showing advance tax deposited as Rs.100,000.00 only. but cpc order dated 23/01/2013 ,shows advance tax as computed under section 154 Rs 50,000.00 and not Rs. 100,000.00 as provided by tax payer and/ or information available on the record.
    Hence again a rectification request was filed on 08Jan 2014 showing Rs 100,000.00 as advance tax but cpc order dated 30 May 2014 again shows Rs. 50,000.00 advance tax as computed .thus denying me the refund and shows amount to be paid by me Rs. 369.00

    what should i do now kindly help

  85. varsha says:

    i am a salary earners and also commission agent

    but in return by mistake not mention commission income of rs.200000

    i am submit my return online

    so please guide us what to do

  86. pramod kumar singh says:

    whether notice no. and communication ref. no. u/s 139(9) will be same or not?
    whether date of communication or date of receipt u/s 139(9) will be same or not?

  87. Ajay says:

    Hi Sir

    i have filled e-return for A.Y 2013-14 as per data from form 16. I missed two month data (01 April- 31May -2013), which was I got from my previous company form 16.

    Again I filled revised e-return for A.Y 2013-14 including data from both form 16 on 29th July 2013.
    Just 10 days before, I got return amount to my account from the income department as per my previous filled e-return, not as per revised filled e-return.

    As per revised e-return, I am not applicable to get any return amount as well as not eligible to pay any extra amount apart from tax deducted from the company.

    My revised e-return status is showing in-process on the web site.

    How I will refund the money which I got wrongly and how my revised e-return will processed?
    Please guide me what I need to do?

    Ajay Jha

  88. prachi tarika says:

    I had filed a return n not paid the tax so leaving it as” tax payable.”I had paid the tax afterwards. Do i need to rectify n if yes under option 1.taxpayer correcting data for tax credit mismatch only or further data correction. Plz reply

  89. Joydip says:

    I have filed the tax through local vendor for the assessment year 2012-13 and I have received the acknowledgement against the same from the vendor. But this year when I saw online onder my account I can see “Outstanding Tax Demand”. Please can someone suggest how to get it rectified?

  90. ARUN ANDANI says:


  91. Hitesh says:

    Dear sir,
    In my Assesment Year 2012-13 ,
    My intimation letter shows that ” Total Income Tax Refund” is 7414.00,
    But at Last Page : ” Net Amount Refundable ” is Zero ,
    And Net Amount Payble is 4310 that Already i Paid ,

    So , why ? this Net Amount Refundable is Zero ?
    Can any one helps me ?
    and if I wants to Rectification online then which Rectification Request I have to sumiit ?
    like 1) Taxpayer is correcting data for tax credit mismatch only ?
    2) taxpayer is correcting the data in rectification ?
    3) No futher data correction requred . reprocess the case ?
    which is suits for my case ?

    My Intimation Letter As :
    Heads of Income : 2,30,304
    Deduction : 8,494
    Total income after Deduction : 2,21,810
    Tax Details/Total/aggregate income tax liability : 4,306
    Pre Paid Taxes / TDS : 11,720 (is as per my Returns file ) but As per 143(1) is zero.
    Refund : 7414 (is as per my Returns file ) but As per 143(1) is zero.

    Tax Payable : zero(is as per my Returns file ) but As per 143(1) is 4,306

    Net Amount Refundable is Zero ,
    Net Amount Payble is 4310

  92. Jaytara says:

    I e-filed tax return for AY 2013-14, but there was a typographical error in e-mail id . How to rectify this please ?

    Secondly for AY 2012-13, refund was claimed but website states “No demand no refund”, what does this mean and how to get my refund ?

  93. Harish Kumar Sharma says:

    I am a teacher in a govt. school. I filled e-return for 2011-12. There was difference of tax credit and I brought it in notice of concerned officer in school by giving application for correction along with details taken from income tax site, but it was taken lightly and told that being a govt dept, it takes longer in updates at the CA’s end. But, it was not corrected. Now, since the return has been processed, I have received demand of the difference. I have a Form 16 from my employer. Is there any option to inform Income Tax dept by using Form 16 (uploading it) to prove that the TDS has been deducted from my salary, and rectification is appplied.

    Pl guide what to do ?

  94. Harish Kumar Sharma says:

    I am a teacher in a govt. school. I filled e-return for 2011-12. There was difference of tax credit and I brought it in notice of concerned officer and gave application for correction at income tax site, but it was taken lightly and told that being a govt dept, it takes longer in updates at the CA’s end. But, it was not corrected. Now, since the return has been processed, I have received demand of the difference. I have a Form 16 from my employer. Is there any option to inform Income Tax dept by using Form 16 (uploading it) to prove that the TDS has been deducted from my salary, and rectification is appplied.

    Pl guide what to do ?

  95. Sumit Agarwal says:


  96. BIDYUT SANPUI says:

    I want to file a rectification request for reprocessing my incometax return(a.y-2011-12)for less tds refund than i claimed only due to tds not credited by incometax as per 143(1).Pls let me know what should i do now?

  97. darshan says:

    i have filed e-return for A.Y 2011-12 as per data from form 16 of F.Y 2011-12, next day i knowledge about it pertains to Asst Yr 2012-13, and filed e-return for A.Y 2012-13 again, the return was processed at CPC and file was sent to AO, I received Order U/s 143 showing demand, i made a letter to A.O officer about the facts,that the return was wrongly filed for AY 2011-12 whereas the same pertains to AY.2012-13, hence same is filed therefore requested to Ignore the return filed for AY-2011-12. the officer replied that e-return filed for A.Y 2011-12 was processed and demand was raised, if the return filed was incorrect the same can be revised but the return filed is belated thus cannot be revised, directed to pay Tax as per demand.
    Sir, please state how to rectify the mistake ?

  98. BARATHIDASON says:

    Though the above is the norm, the actual position is like this.

    Demand paid online. Appearing in the 26AS under code 400, in the correct Asst. Year. Yet the amount is recovered from the next year refund. Added to the wound the same amount is shown as demand outstanding in the “My account”.

    To what extent the software is reliable is a question. Wil the Taxguru bring it to the notice of the department.

  99. AAnand Prakash saxena says:

    Good and educative.Keep update regularly.
    Generaly,e-file status show uncleared picture i.e.under process.
    in such circumstances assessee can do nothing because there is
    no clear picture about assessment.Therefore no question arise for

  100. Ravi Sanguri says:

    one of my client has selected status “Non- Domestic” Instead of “Domestic” . and therefore tax has been calculated @ 40% for A.Y 2010-11.

    whether I can file the rectification for the same error.

    Please Advise.

  101. CA VIJAY CHOPRA says:

    GOOD INFORMATION KEEP me updated can we ask online questions as sometimes while filing E TDS RETURNS we face problem at that time Also I have one query whenever I file online return I have to do lot of labour for searching its XML file What should we do to keep XML on desktop automatically ? please help sometimes it generate on desktop but most of the time it generates XML somewhere else.

  102. manoj says:

    Can you please clear this doubt regarding revising returns?

    Since e-return is not considered valid unless the itr-v is received at CPC Bengaluru within 120 days of e-filing the return. Does this mean that if we revise the e-return within due date (that is now August 31, 2012) we can e-file the revised return as original within due-date and drop sending the itr-v of earlier e-filed return (on 31 July 2012)?

    Person who e-filed the return, seems to made a bit of mess in hurry on 31 July 2012. For a salaried person with losses from share market activity (short term, long term, fno) he used itr-4 and there put the losses from share market activity as income from profession and adjusted current year’s losses against the interest received from bank, and carried forward the remaining losses as losses from business/profession rather than losses from share market activity. When enquired, he said that the software (guess, he meant the itr-4 excel file) did this adjustment?

    After whatever I understand from reading various blogs/articles on net, it appears to me that this is incorrect. Itr-2 should have been used and not itr-4, and losses from share market activities can not be offset against current year’s bank interest (putting every thing non-salary under other income).

    Please provide your views. This is first year of e-filing the returns, and it seems all so complicated.

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