How To Submit An Income Tax Rectification Request?

Filing an income tax return is an essential obligation for taxpayers, ensuring compliance with tax regulations and facilitating the smooth functioning of the economy. However, mistakes or discrepancies in the filed returns can occur, leading to incorrect assessments or potential penalties. In such cases, taxpayers have the option to rectify their income tax returns by submitting a rectification request.

The Income Tax Department (ITD) will process the return that the taxpayer filed, and notification will be given to the assessee in accordance with section 143(1) based on the information provided by the taxpayer and the policies in place at the ITD processing centre. A taxpayer may ask for "Rectification under Section 154" if they want to request the correction of an error in an order or intimation that is clear from the record.

Who can apply for a rectification request?

• Only the following parties may submit rectification requests via the e-Filing platform after receiving an order or notice under Section 143(1) from the CPC:
• Registered taxpayers
• ERIs (who have added client PAN)
• Authorised Signatories and Representatives

When to submit a rectification request?

If there is any mistake apparent from the record, taxpayers can submit a request for rectification on the e-Filing portal. This applies to cases where an Intimation is issued under section 143(1) or an order is issued under section 154 by the Centralized Processing Center (CPC) or by the Assessing Officer (if the rectification rights are transferred by the CPC). It's important to note that a rectification request can only be submitted for returns that have already been processed by the CPC.

What errors can be corrected?

You can submit a request for rectification if CPC processed your income tax return incorrectly. Only errors that are clear from the record are taken into account for correction, including:

• Total Tax Liability: For instance, tax payments that do not match the CPC order, the cancellation of an adjustment to an earlier demand, a discrepancy in the computation of interest and taxes, the modification of an assessment order, or an intimation
• Gross Total Income: For instance, income chargeable under any heading incorrectly considered, salary income not matched, brought-forward losses not allowed, incorrect set-off of current year losses, amending assessment orders, recalculating total income for succeeding year(s) in respect of loss or depreciation, withdrawing investment allowance, and recalculating deemed capital gains.
• Total Deductions: For instance, details of Chapter VI-A deductions were incorrectly taken into account, MAT/MATC or AMT/AMTC were not allowed or were partially allowed, and the assessment order was amended to allow a deduction for late remittance of foreign currency.
• Personal Information: For instance, requesting tax at slab rates for partners' information from e-filed returns, gender of taxpayer incorrectly considered/gender updated in PAN database, reduction of tax rate as domestic instead of non-domestic company, date of filing of original return taken as not within due date, reduced claim of taxpayer income governed by Portuguese Civil Code, requesting change of residential status, or that the income shown is not taxable.

All taxpayer types registered on the e-Filing portal are covered by the aforementioned categories. Revision requests should not be used to change the bank account or address information in your ITR or to fix any other error on your part that can be fixed with a revised return.

What are different types for income tax rectification request?

• Correct the Return
• Tax Credit Mismatch Processing Again
• Details for the 234C Interest
• Status Correction (relevant to ITR-5 and ITR-7, valid until AY 2018-19)
• Correction to the exemption section (applied to ITR-7 only; valid through AY 2018-19)
• Correction of Return Data (Offline)
• Correction of Return Data (Online)

How to submit a rectification request?

• Log in to the 'e-Filing' portal at https://www.incometax.gov.in/iec/foportal/
• Click the 'Rectification' link under the 'e-File' menu.
• 'Order/Intimation to be corrected' and 'Assessment Year' can be selected from the dropdown list. Select "Continue"
• Choose any of the 'Request Type' drop-down menu's available choices from the following list.

How to View the submitted Rectification Request?

• Log on to the 'e-Filing' portal at https://www.incometax.gov.in/iec/foportal/
• Open the 'My Account' menu, which is in the top-left corner of the website.
• Select 'View e-Filed Returns/Forms'.
• Rectification Status can be chosen from a drop-down list and the select "Submit"