- 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.
- In the rectification request, no new deductions or exemptions are allowed to be claimed.
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Below listed are the steps to file Rectification:
- Step 1 – LOGIN to e-Filing application https://incometaxi
ndiaefiling.gov.in/ and GO TO –> E- FILE –> Rectification. - 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 checkbox 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.
- Step 1 – LOGIN to e-Filing application https://incometaxi
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