Income Tax Department Enables Rectification Applications for AY 2023-24 via E-Filing Portal

In a significant move to streamline the income tax return (ITR) rectification process, the Income Tax Department has enabled taxpayers to file rectification applications before an Assessing Officer (AO) for up to Assessment Year (AY) 2023-24 (Financial Year 2022-23) through the e-filing portal. This feature, introduced in January 2025, offers relief to individuals whose ITRs were not processed correctly by the Centralised Processing Centre (CPC) due to minor errors.

Why is This Feature Important?

Under the income tax law, the CPC is mandated to process submitted ITRs within nine months from the end of the financial year in which they were filed. However, in some cases, errors apparent from the records may lead to discrepancies in tax computation. The rectification option allows taxpayers to correct these mistakes without resorting to prolonged litigation.

Common Errors Eligible for Rectification

Mistakes that are considered apparent from the records and can be rectified using this feature include:

• Deductions Not Allowed: If a taxpayer has claimed deductions in their original or revised return and the same was not allowed while processing the ITR.
• Tax Credit Errors: When a taxpayer has correctly claimed Tax Deducted at Source (TDS), Tax Collected at Source (TCS), Self-Assessment Tax, or Advance Tax, but these were not considered while processing the ITR.

However, if the mistake requires additional proof or interpretation, the rectification request cannot be used. In such cases, taxpayers must follow alternative dispute resolution mechanisms.

How to File a Rectification Request on the E-Filing Portal

Taxpayers can file a rectification request to their AO by following these steps:

• Step 1: Visit the Income Tax e-filing portal at https://eportal.incometax.gov.in and log in using your credentials.
• Step 2: Navigate to the 'Services' tab and select the 'Rectification' option.
• Step 3: Click on 'Request to AO seeking rectification' and then select 'New Request' to proceed with the application.

This initiative aims to enhance taxpayer convenience by reducing procedural delays and ensuring faster resolution of minor tax discrepancies. Taxpayers are encouraged to utilize this feature for rectifying errors efficiently and maintaining compliance with tax laws.