Hi,

I hope you complete work of income tax return filling in july. Still if you find the mistake, you can file revised return up to 31st March, 2016. But remember that belated return can’t be revised.

Belated return is return which has been filed after due date of return filling. It is 31st july for non audited party and non company assessee. So what to do when you have filed belated return and found mistake in it and received CPC demand order? The answer is file rectification request to income tax department.

 

Rectification request can be filed in two ways.

First:

File online rectification request:

You have to file online rectification request if you file online income tax return.

Second:

File rectification request manually:

If you file income tax return manually, file rectification request manually.

What mistakes can you correct from rectification?

Rectification request is limited to error in arithmetic calculation or mistake apparent from record. Mistake apparent from record can be mistake of law or fact but not be debatable issue of interpretations.

Rectification request can be filled only to amend intimation or deemed intimation u/s 143(1).

Time Limit:

Time limit for filling rectification request is 4 years from the end of financial year in which the order was passed. It means that if order is passed in july 2014, you can file rectification up to 31st march, 2019.

Online filling procedure:

Step 1:

Log in to your account on Income tax e filling site.

Step 2:

Go to rectification request

Select assessment year and enter communication reference number as per CPC order u/s 143(1) or u/s 154. Don’t make mistake in writing CPC order number and write it as it.

Step 3:

You have to select category for rectification request.

After selecting category, upload new xml file which you have prepared for correction in return.

 

Step 4:

Submit rectification request. You can get acknowledgement and rectification number. You can withdraw rectification  request from 7 days from submission.

CPC will either accept or reject your application. You will be communicated for it.

Other points:

  1. You can file revised return if there is time limit available.
  2. You can  file rectification request for latest order of CPC.
  3. Only one rectification can be filled for per order.
  4. If you have file manual return , you can file rectification by apply to IT officer and submit revised copy of return. download application sample for rectification request from end of the post.

Rectification is good option if we have committed mistake of calculation or claimed wrong amount. If you have any other question for it, you can ask me in comments section.

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