Rectification in your Tax Return for a notice under section 143(1)

 

Fixing an error in your tax return, does not always require submitting a revised return. If you have received an intimation under section 143(1) regarding an error in your tax return, you can file a rectification. A rectification request under section 154(1) is allowed by the Income Tax Department for correcting mistakes when there is an apparent mistake in your Income Tax Return.

What you must know about filing a rectification under section 154(1)

• Errors that can be rectified under section 154(1) – An error of fact, an arithmetic mistake, or a small clerical error or error due to overlooking compulsory provisions of law. Some examples are – A mismatch in tax credit, Advance Tax mismatch, gender mentioned incorrectly, or additional details not submitted for capital gains at the time of filing return.

• A rectification can be filed by a Tax Payer or an Income Tax Authority can on its own rectify a mistake which is apparent.

• If upon rectifying a 'mistake' there is a change in Income – a rectification should not be filed. In this case one must file a Revised Income Tax Return. In the rectification request no new deductions or exemptions are allowed to be claimed.

• A rectification request can be filed for Returns which are already processed in CPC, Bangalore.

• When the Income Tax Return was filed online, only online rectification is allowed.

• Do not use this rectification request for changing bank account or address details of your Income Tax Return.

How to file a rectification request under section 154(1) online

Step 1 – LOGIN to e-Filing application https://incometaxindiaefiling.gov.in/ and GO TO –> My Account –> Rectification request.

Step 2 – Select the Assessment Year for which Rectification is to be e-Filed, enter Latest Communication Reference Number (as mentioned in the CPC Order). In case you have received more than 2 orders use the latest order number.

Step 3 – Click 'Submit'.

Step 4 – Select the 'Rectification Request type'

'Taxpayer Correcting Data for Tax Credit mismatch only' − On selecting this option, three check boxes, TCS, TDS, IT, are displayed. 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 (XML) is required.

'Taxpayer is correcting the Data in Rectification' − Select the reason for seeking rectification, Schedules being changed, Donation and Capital gain details (if applicable), upload XML and Digital Signature Certificate (DSC), if available and applicable. You can select a maximum of 4 reasons.

'No further Data Correction required. Reprocess the case' − On selecting this option, three check-boxes, Tax Credit mismatch, Gender mismatch, Tax/ Interest mismatch are displayed. You may select the check-box for which re-processing is required. No upload of an Income Tax Return is required.

Step 5 – Click the 'Submit' button.

Step 6 – On successful submission, an Acknowledgment number is generated and sent for processing to CPC, Bangalore.

Post processing, the rectification order under Section 154 will be issued.

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