29 November 2016
i received intimation u/s 143(1), i show the file which is send by cpc now i want to rectify it, but when go for rectify and entered the cpc number, message shows that no intimation for the assesmenr year but i received mail from cpc for intimation.and their is a minor mistake in my return. in short i cant request for rectify my return.
29 November 2016
Rectification application maybe filed u/s 154 of the Income Tax Act by the taxpayer in case of any mistake apparent from the record. To file your Rectification, you should be a registered user in e-Filing application.
An Income Tax authority may:
a) amend any order passed by it under the provision of this Act
b) amend any intimation or deemed intimation under sub-section (1) of Section 143.
Subject to the other provisions of this section, the authority concerned,
a) may make an amendment under sub-section (1) of its own motion,
b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee.
Pre-Requisites to file online Rectification Request U/s. 154
1. The Income Tax Return for the Assessment Year should have been processed in CPC, Bangalore.
2. An Intimation under Section 143(1) OR an order under Section 154 passed by CPC, Bangalore for the e-Filed Income Tax return should be available with the taxpayer.
3. For Electronic returns filed and processed at CPC, only online rectifications will be considered.
4. If the refund arising out of return processed at CPC is adjusted against the demand of other Assessment Years and then the assessee is challenging the demand itself, in that case
i) Rectification application has to be filed for the demand year, if the demand was raised by CPC then online application has to be filed
ii) for the demand raised by the Field Assessing Officer, the application has to be filed before him.
5. No rectification has to be filed for giving credit to taxes paid after raising the demand.
6. To file your Rectification, you should be a registered user in e-Filing application