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.
Pre-Requisites:
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. No rectification has to be filed for giving credit to taxes paid after raising the demand.
5 To file your Rectification, you should be a registered user in e-Filing application
Below listed are the steps to file Rectification:
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.
Step 5 – Click the ‘Submit’ button.
Step 6 – On successful submission, an Acknowledgment number is generated and sent for processing to CPC, Bangalore.
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