Q.1 What is rectification?
Ans. Rectification is an option given to you by the Income Tax Department for correcting a mistake apparent from record in your Income Tax Return. You need to submit a rectification request if there is any mistake apparent from record in your tax return notified to you in an intimation issued u/s 143(1) by the CPC or an order passed u/s 154 by your AO. A rectification request can be submitted only for returns that are already processed by CPC.
Q.2 My previously filed rectification request is yet to be processed. Can I submit or file another rectification request for the same request type?
Ans. No. You cannot submit a rectification request for an Assessment Year and a CPC Order Number unless previously filed rectification request for the same combination has been processed.
Q.3 Can I withdraw a rectification request submitted by me?
Ans.No. You cannot withdraw a rectification request already submitted. A rectification request once submitted will be closed only after a Rectification Order is passed.
Q. 4 Where can I find my rectification reference number?
Ans. Once you have submitted your rectification request, you will receive a mail or a message notifying you of your 15-digit rectification reference number. You can also find your 15-digit rectification number under Rectification Status after logging in to your e-Filing account.
Q.5 Can a taxpayer file for rectification through paper mode?
Ans. No, for returns filed electronically and processed at CPC, the rectification application should be filed online only.
Q.6 Which CPC Number / Order date should I update while filing online rectification request?
Ans. You need to update the communication reference number / order date as per the latest order / intimation received from CPC u/s 143(1) or 154.
Q.7 My e-Filed Income Tax Return has been processed by CPC raising a demand / less refund, whom should I approach for rectification?
Ans. If your Income Tax Return for the relevant Assessment Year is processed by CPC, then you can file online rectification with CPC after logging in to your e-Filing account. In case the rectification request has already been filed by you and the rectification request has been transferred to AO the same will be taken up for disposal by the AO on his own. If need be the AO may also seek some clarifications from you. However, if you find a delay you may contact your AO for resolution.
Q.8 Can I check my rectification status offline?
Ans. No, you cannot view the status offline. You will be required to log in to the e-Filing portal to view the rectification status.
Q.9 Can I view the status of my rectification request submitted along with the condonation request?
Ans. You will be able to view the status of the rectification request through rectification status service once the condonation request is accepted by the Income Tax Department.
The Rectification Status service is available to all registered users of e-Filing portal to view the status and details of the rectification requests submitted by them. It enables the registered users to view the rectification details according to the request type submitted. The registered user can view the details of the following types of requests submitted:
1. Reprocess the return
2. Tax Credit Mismatch correction
3. Additional information for 234C Interest
4. Status correction (Applicable for ITR 5 and ITR 7 only till AY 2018 – 2019)
5. Exemption section correction (Applicable for ITR 7 only till AY 2018 – 19)
6. Return Data Correction (offline) XML upload
7. Return Data Correction (online)
8. Order for which rectification is submitted but does not have DIN mentioned
9. Order for which rectification is submitted with DIN mentioned
2. Prerequisites to Avail This Service
3. Step-by-Step Guide
Step 1: Log in to the e-Filing portal using your user ID and password.
Step 2: On your Dashboard, click Services > Rectification Request > Rectification Status.
Step 3: On the Rectification Status page, click Rectification Reference Number to view the rectification details based on the Request Type (Income Tax Rectification or Wealth Tax Rectification) submitted by you.
Step 4: You can select Take Action or View Details against the Rectification Reference Number.