Rectification of order/ intimation under Income Tax

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Rectification of order/ intimation under Income Tax

The present article briefly explains the reasons for rectification of order/ intimation; steps for filing an online rectification request; steps for viewing the status of the rectification request and other important points.

Understanding of rectification of order/ intimation-

As and when the return is filed by the taxpayer, the Income Tax Department will carry out the following process-

  • Firstly, process the return filed by the taxpayer; and
  • Thereafter, issue an intimation to the taxpayer.

In case the taxpayer comes across any mistake apparent from the record and accordingly wants to rectify the order/ intimation so issued, the same is possible by filing a rectification request.

As per provisions of section 154(1) of the Income Tax Act, filing of a rectification request is possible under any of the following mistakes which are apparent from the record-

  • An arithmetical mistake;
  • A small clerical error;
  • An error of fact; or
  • An error occurred due to overlooking compulsory provisions of law.

Rectification of mistake is possible in either of the following ways-

Person/ authority who can rectify the mistake Way to rectify
Taxpayer Filing of a rectification request (online/ offline mode)
Income Tax Authority Suo moto rectify the mistake

Steps for filing online rectification of order or intimation-

Following steps are to be followed for online filing of the rectification request under section 154(1) of the Income Tax Act-

STEP 1 – Visit site https://www.incometaxindiaefiling.gov.in/home.

STEP 2 – Select ‘Login Here’ available on the right-hand side of the website.

STEP 3 – Enter appropriate ‘User ID’, ‘Password’ and ‘Enter Captcha’.

STEP 4 – Navigate the path e-File > Rectification.

STEP 5 – Select ‘Order/ intimation to be rectified’ (i.e., Income Tax or Wealth Tax) from the drop-down list.

STEP 6 – Select the appropriate ‘Assessment Year’ from the drop-down list.

STEP 7 – Select ‘Request Type’ from the following options available in the drop-down list-

  • Tax credit mismatch correction only;
  • Return data correction (XML); and
  • Only Reprocess the return.

STEP 8 – Based on ‘Request Type’ selected, the following options will be available-

Option selected Corresponding options available for selection
Tax credit mismatch correction only

·        TDS on Salary Details;

·        TDS on Other than Salary Details;

·        TDS on Transfer of immovable property/ rent;

·        TCS Details;

·        IT Details.

Return data correction (XML)

·        Reason for rectification;

·        Schedules being changed;

·        Donation and Capital gain details;

·        Upload XML; and

·        Digital Signature Certificate (if available/ applicable)

Only Reprocess the return No options are available here.

STEP 9 – Click ‘SUBMIT’.

Steps for viewing the status of rectification request-

Once the rectification request is filed, the following steps are to be followed by the taxpayer to view the status of the same-

STEP 1 – Visit site https://www.incometaxindiaefiling.gov.in/home.

STEP 2 – Select ‘Login Here’ available on the right-hand side of the website.

STEP 3 – Enter appropriate ‘User ID’, ‘Password’ and ‘Enter Captcha’.

STEP 4 – Navigate the following path-

My Account > View e-Filed Returns/ Forms.

STEP 5 – Under ‘Select an Option’ select ‘Rectification Status’ from the drop-down list.

STEP 6 – Click ‘SUBMIT’.

Important points relating to rectification of order/ intimation-

Some of the important points concerning the rectification request are listed hereunder-

  1. The rectification request can be filed only if the respective income tax return is processed in CPC Bangalore.
  2. Filing of rectification request is not possible in case of change in either ‘Gross Total Income’ or ‘Deduction under Chapter VIA’. Notably, in such cases, the taxpayer needs to revise the Income Tax Return.
  3. It is possible to file only one rectification request for an Assessment Year. However, more rectification request is possible in case the ‘Rectification Request’ is withdrawn or processed.
  4. It is not possible to rectify/ change the bank account details or address details under the Income Tax Return by filing a rectification request.
  5. Rectification request can be filed in both online mode as well as offline mode. However, a rectification request is to be filed online under cases, wherein, the income tax return is filed online.
  6. Withdrawal of online rectification request is possible only before the end of the day on which the request is filed.

 

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Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.