subha (CA) (98 Points)
29 August 2012I have filed the IT return of my brother for the A.Y 11-12 .Yesterday I received intimation U/s.143(1) for paying tax.On cross checking i found that same employer has deducted tax under two different TAN numbers but i have claimed the entire TDS amount by giving the latest TAN number. The return has been filed after the due date
Please suggest me whether i can make rectification if so give me procedures.
CA. Subhash Dangi
(Chartered Accountant)
(1784 Points)
Replied 29 August 2012
Yes, U can make rectification by correcting the mistakes. The procedure for submitting the rectification is as under:
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Step 1: Make sure you have received an intimation under section 143 (1) from CPC Bangalore for the E-returns filed by you for AY 2009-10 or later. |
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Step 2: Carefully examine the intimation to see if the computation by CPC is correct even if different from what was expected by you. It may be that you may have computed tax liability or interest incorrectly. Take the help by using departmental excel utility available in e-filing website. |
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Step 3: Since the Rectification Request is to be submitted by uploading the complete xml file similar to uploading the original return, it may be preferable to start with the saved e-return data that was prepared by the return preparation utility/software (Department provided excel software or other software), in case it is available with the taxpayer. |
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Step 4: Carefully review the Common Error guide and the table above to understand as the basic reason for the variation. |
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Step 5: All errors in data entry should be completely corrected and schedules or fields left blank should be filled accurately as explained in the guide. The complete return should be filled including TDS and Tax payment schedules and not only schedules that need change or the fields that need correction. This is because the entire return with corrected data would be re-processed under rectification. However, there should not be any revision in income figures or new claims since then the rectification request would be rejected or rectification would be delayed. It may be clearly noted that this facility is only for correcting mistakes apparent from record. Fill the utility as if you are preparing a new ITR. |
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Step 6: After the Return data is corrected then the xml can be generated. This is the Rectification XML file. |
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Step 7: Log in to https://incometaxindiaefiling.gov.in and go to My Account-> Rectification-> Rectification upload . |
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Step 8: Fill in details from the intimation sheet which will be verified to ascertain that only the taxpayer in possession of the Intimation from CPC would be able to submit a rectification request. |
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Step 9: Fill in details of Schedules where changes have been made and reasons for seeking rectification. Fill in due date for filing return, if incorrect as per intimation sheet. Leave blank if not applicable. Fill in details which are not available in the return form such as details of 80G donations (not available in ITR forms for 1, 2 and 3) and Quarter-wise details of Capital Gains (all four types- which is not available in ITRs 2, 3, 4, 5 and 6) only if applicable. Leave blank if not applicable. Please note if your address has been changed in the rectification XML file, you should check the address changed checkbox to ensure that the new address is updated else the address as per old e-return only will be used. |
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Step 10: Now upload the Rectification XML file. Validations will be done to ascertain that only mistakes apparent from record are sought to be rectified. |
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Step 11: Upon successful upload, Rectification Request number and acknowledgement will be displayed. |
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