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Rectification

CA k J Patel (practice) (68 Points)

02 November 2012

Can you please guide me about rectification efiling through incometax portal..

CA kanubhai

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Aditi (ca final student) (99 Points)
Replied 02 November 2012

How to submit Rectification

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.

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.

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.

Step 4: Carefully review the Common Error guide and the table above to understand as the basic reason for the variation.

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.

Step 6: After the Return data is corrected then the xml can be generated. This is the Rectification XML file.

Step 7: Log in to https://incometaxindiaefiling.gov.in and go to My Account-> Rectification-> Rectification upload .

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.

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.

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.

Step 11: Upon successful upload, Rectification Request number and acknowledgement will be displayed.

Any further query,if on this procedure u can ask.......

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CA k J Patel (practice) (68 Points)
Replied 05 November 2012

Thanks..

I generate xml sheet as per instruction above ...paid tax as order given sec143...but site does not allow to upload..

i called up to cpc call centre they gave me emal ID of department ..i did email but since one month i didnot get any answer..

how to sort it out..

ca kjpatel

Aditi (ca final student) (99 Points)
Replied 05 November 2012

Yoy should re try filing of rectification after 9th Nov as the E filing website has Closed till that date as it has gone under maintenance and revamped.In case you have paid the demand as per Intimation u/s 143(1), and you satisfied that their is no error on part of IT Dept. or by your side, then their is no need for rectification.The demand paid by you will be automatically updated and will be reflected in 26 AS as TAX on Regular Assessment and automatically your demand will be nullified.

I hope your query is resolved now.

CA k J Patel (practice) (68 Points)
Replied 05 November 2012

Hi.

Thanks..I hope after 9 th Nov.my problem can be sort out.

Nupur Sharma (CA) (426 Points)
Replied 25 January 2015

Hi,

Could anyone please tell me that while rectifying a return in excel utility what should I fill under these columns??? The original return was filed before due date.

1. Return filed under section ? Before due date, after due date or revised return

2. Whether Original or revised return ?

Thanks in advance

Nupur