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In case where assessee incorrectly entered the details of the taxes paid, then he/ she will get the Tax credit Mismatch Notice under Section 143 (1) (a)

Procedure to rectify the same in the New Income Tax Portal

Step 1 : After Login to the Income tax Portal, go to “Service” → “Rectification

After Login to the Income tax Portal, go to "Service" → "Rectification

Step 2 : Create New Request in the opened path

Step 2 : Create New Request in the opened path

Step 3 : Select the Assessment year for which notice issued to assessee

Step 3 : Select the Assessment year for which notice issued to assessee

Step 4 : Procced with Tax Credit Mismatch Correction Option

Step 4 : Procced with Tax Credit Mismatch Correction Option

Step 5 : You’ll get the details of the Challan already entered while filing the ITR, there is an option to edit the details like amount, date, BSR code etc.

Step 5 : You'll get the details of the Challan already entered while filing the ITR, there is an option to edit the details like amount, date, BSR code etc.

Step 6 : After successful submission of the same, you’ll get the Rectification Reference Number for Future Correspondence

Step 6 : After successful submission of the same, you'll get the Rectification Reference Number for Future Correspondence

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Author Bio

I am a Chartered Accountant practicing in Khammam, Telangana. My areas of expertise include Direct Taxation, Statutory Audits, Audit of Trusts and Non-Governmental Organizations (NGOs), Foreign Contribution Regulation Act (FCRA), and Micro, Small and Medium Enterprises (MSME). With a strong focus View Full Profile

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14 Comments

  1. PRASAD says:

    AY 2022-23 Tax Credit mismatch due to TDS deduction year was entered as 2020 instead of 2021. They have considered 2020-21 26AS for processing. Can I correct it under tax credit mismatch correction?

  2. Mudit Jain says:

    As of Sept 2022, currently I see no way to do 26AS tax credit mismatch for AY 22-23. Website says –

    “Rectification of returns is available only for orders passed by CPC under Section 143(1) read with Section 154 of the Income Tax Act, 1961. Users will be able to submit all the rectification requests for all the types except Tax Credit Mismatch for Assessment Year 2022-23.”

  3. Jibodh Kant Mishra says:

    Sir, I have received tax processing order intimation for AY 22-23 under sec 143/1 wherein a demand has been raised due to Tax credit mismatch.
    As per letter, a rectification request may be submitted for Tax Credit mismatch.
    But in the IT portal under Services- rectification- new rectification, AY 22-23 is not coming in drop down.
    Please suggest what to do

    1. ABHISHEK GOYAL says:

      I also have exactly the same question, and have received demand for unaccounted TDS reported in 26AS. Let me know in case you get answer on how to file rectification for AY: 2022-23. Thanks, Abhishek

  4. Tripti says:

    Rectification for the A.Y 2021-22 is enabled in the portal, Author also submitted rectification request for the same A.Y.

  5. N K Jain says:

    Step 4 — option for tax credit mismatch is not available on the portal
    Can TAN number mentioned on ITR be modified by this process, as mismatch is arising due to wrong TAN provided. Tan in AS26 is correct.?

    1. Joseph Paul says:

      How can TAN number mentioned on ITR be Rectified , as TDS mismatch is arising due to wrong TAN provided. Tan in AS26 is correct

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