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How to file rectification request under income tax act?

 

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.

You can follow us on social networks to stay connected.

 

 

 

 

 

 

 

90 Comments

  1. By NSS

    I got a notice under Section 143 (1) informing me of some TAN numbers not matching. So I filed a rectification request. After doing so I realized that there are a couple of TDS amounts which I forgot to mention in the return but they were now being seen in 26AS. Immediately (on the same day) I filed a revised return. This revised return has proper TAN numbers, so it includes the information given in the rectification request. Now, the question should I let the rectification request be, or should I withdraw it? I have 7 days time left.

    – NSS

    • By admin

      Time limit for filling revised return is one year from the end of the assessment year. If you have filed revised return within this time limit, withdraw rectification request because revised return is enough for correcting the mistake.

      If you have exhausted time limit for filling revised return, revised return filed by you will be considered invalid . In this case, you have to withdraw rectification request filed by you as you have forgot to mention some TDS claims. And file rectification request again with correct tan number and TDS details. if you have any other question, feel free to ask.

  2. By Ashish Krishnani

    i have filed a belated return having total income less than max. amount not chargeable to tax. But mistakenly not claimed tds refund this year instead it is being carried forward. So Pls Tell me how to claim tds refund this year.

    • By admin

      As you have filed belated return, it cannot be revised. So file rectification request showing actual income and tds claim. I have narrated procedure to file rectification request. If you have any query, you can ask.

  3. By Subramaniam

    Hi

    I’ve submitted my e-returns for ay 2013-14 on time and got refund also. But later i found that i missed to declare income from other sources and TDS. I’ve paid an excess tax of around 25k. Some people commented that revised return can be filed before the end of one year of assessment year or assessment by CPC whichever is earlier. But i revised my ITR electronically this November and sent revised ITR-V to CPC and got an acknowledgment for receipt. The current status of ITR is under processing after 1 month. Pls let me know if i’ll get refund. Do i have to file rectification request? If i file rectification, how many days it’ll take to get refund?

    • By admin

      If you have filed original return up to 31st july, 2013, you can revise it up to 31/3/15. Return processing may take 6 to 8 months after filling of return.
      If you have filed belated return, you can file rectification request and show actual income and tds detail.

      • By Subramaniam

        Thanks for your reply. I have filed original on time and assessment has already been done. I came o know that revised return can be filed before the end of one year of assessment year or assessment by CPC whichever is earlier. Since assessment has been done already i have a doubt whether it will be processed or rejected. When i checked with CPC call center they told that there is no problem with ITR-V and there are doing calculation process.

      • By admin

        File rectification request.

  4. By Chaitanya

    Hi,

    I need to rectify an incorrect demand for A.Y.2007-2008. There was no income for this year, so the demand is invalid. Since the A.Y is over the 4 years limit that the online portal allows for rectification, what can I do to fix the issue now?

    Thanks,
    Chaitanya

    • By admin

      You can file appeal to commissioner narrating demand order. Meet income tax officer of your ward. He will guide you.

      • By Chaitanya

        Thanks for the prompt reply. Will try the same.

  5. By Prashi

    How to fill Rectification Request.When I checked in Form-26A, TDS and Salary details are not matching with Form-16. Form-26A is showing both Salary and Income from other sources (section 192 and 194a). When I’m filling Rectification Request, shall I pick only the amount which is there under section 192 ?

    • By admin

      While filing rectification request, you have to show all the income – salary and income from other sources (interest etc.) in corrected xml file. However first, contact your employer and discuss the matter with them about difference in form 26AS salary details and FORM 16 salary details. Sometimes due to error in TDS return filling or non processing of TDS return brings difference in amount of FORM 26AS and FORM 16.

  6. By Santosh

    Hi
    For the last financial year 2013 -14 (Assessment Year 2014-2015) a TDS of Rs. 20k have been deducted by bank (form 16A). Since at that time my PAN details weren’t available the same hasn’t been reflected in my form 26AS.
    I have already updated my PAN details to the bank some months back. Now i have recieved a shortfall demand of Rs.20k for the same! Please help me with the process. Will banks TDS certificate be enough or should i get them to update my PAN number to feature in form 26AS (which i doubt they might not agree easily!). Please help!

    • By admin

      You ask bank to file revised tds return so that TDS deduction will reflect in form 26AS.I hope they will help you. Also write letter to tds cpc banglore and attach photocopy of form 16A as proof of tds deduction.

  7. By Man Mohan Singh

    I have been filed wrong belated return and tds amount refunded now i want to rectify my belated return with correct income and want to pay tax, can i do so…

    • By admin

      Yes, you can rectify it within 4 years from the end of the financial year when order was passed.

  8. By Santosh Poojary

    I have Filed orginal return in time and later filed revised return. I have received the intimation u/s143 (1) for outstanding tax payment. But now i have discovered that i have not considered Income from other sources in my earlier return. What should i do now? Should I file revise return or go for rectification request?

    • By admin

      You can revise return by one year from the end of the assessment year. If you have not exhausted time limit, file revise return. Else file rectification.

  9. By Amogh

    Dear madam,
    We Filed a return U/S 139(4) for FY 12-13 on 1st march 2015 and no tax was payable. But later we found that certain expenses are disallowed. After disallowing those expenses still no tax is payable.Since we cannot revise a belated return can you please tell us what should be done?

    • By admin

      You cannot revise belated return. File rectification with corrected data.

    • By admin

      If tax is no payable in both cases , no need to do anything now. Wait for intimation u/s 143(1) by cpc. You can correct mistakes in belated return by rectification. But you have to wait till intimation u/s 143 (1). If there is no tax payable, no need to do anything.

  10. By tarunkiran

    DEAR MADAM,

    I HAVE FILED MY RETURN FOR AY 14-15 ON 25/07/2014.
    I HAVE GIVEN TDS DETAILS AS PER MY TDS ACCOUNT APPEARING IN TRACES (http://contents.tdscpc.gov.in/)

    EVEN THEN I HAVE RECEIVED ORDER UNDER SECTION 143(1) TO PAY TAXES BECAUSE CPC HAS NOT GIVEN ME CREDIT FOR THE TDS DEDUCTED ALTHOUGH IT IS APPEARING CORRECTLY IN TRACES.

    PLEASE HELP ME. WHAT SHOULD I DO.

    UR REPLY EAGERLY AWAITED.

  11. By Ram GP

    I have filed my belated NIL returns in SAHAJ ITR -1” for FY 2012-13 (AY 2013-14) as well for FY 2013-14 (AY 2014-15) both in February 2015 but with incorrect Ward Number. No TDS nor Refund of Tax Involved. As guided by you, both are belated returns, So I cannot go for rectification nor I can revise them. I shall be grateful to receive your valuable guidance …whether my filing with wrong ward is equally filing with wrong jurisdiction in which case will they both be treated as no filing of return?….Awaiting your reply anxiously …With regards Ram GP

    • By admin

      Do not worry about this error. Your return will be processed correctly. You will receive intimation u/s 143 (1) after processing the return. Incorrect ward no. does not mean no filling of return.

  12. Dear Ma’am,

    I filed a Belated return for one of the companies for FY 2013-14 yesterday i.e. 31st March 2015 (31st being the last day to file such return). It was a refund case of almost 2.2 Crores. I forgot to deduct one item as Admissible expense namely Provision for doubtful debts written back and as a result of which company is getting a refund of Rs 40 Lakhs less i.e. The company should have got a refund of Rs 2.6 Crores instead of Rs 2.2 Crores.

    My query is can this Belated return be revised. If no, then can we claim this as an admissible expense next year’s return as error or omission. If no, what is the best step that can be taken now?

    Request you to help me out on this. Its very urgent.

    Thank you

    Mohit

    • By admin

      File appeal to commissioner for order u/s 143 ( 1).

      You cannot claim admissible expenses in next year.

  13. By entreprenuer

    I filed belated return for FY 12-13 on 31.03.2015. I have made the following mistakes in the ITR

    1. I have filed ITR 4s instead of ITR 4.
    2. I have showed PGBP amount lesser by Rs. 2,00,000.

    Now I want to rectify the same in correct ITR 4 showing correct PGBP and pay the additional tax.

    Is it possible? Some say I cannot change the income details in rectification. But in reasons for rectification the second point itself is given as “Income chargeable under the head business or profession has been wrongly considered”.

    I am ready to pay the additional tax. Please guide me as to what I must do to make my returns correct.

    • By admin

      According to me, you can change income details but does not change ITR form. Why do you want to change ITR form?

  14. By Salman

    Hello Ma’am,

    I had filed ITR last year with incorrect Assessment Year(2013-2014). The actual assessment year is 2014-2015. I didn’t had any income with the incorrect assessment year specified. I have received an intimation 143(1) from CPC. Can you please tell me the procedure for making this change. I need to get this resolved please help me with this. Thanks in advance.

    • By admin

      File rectification request for a.y. 2013-14 with nil income.

      ALso file original return for a.y. 2014-15 with actual income.

  15. By keshav

    sir i submitted my ITR 1 AY 14-15 in which GTI was filled incorrect thats why i got less refund money after it i revise ITR1.it received at bangalore but remain money did not come what should i do?
    pl ans me my email id keshav11893@gmail.com

  16. By Sandeep Singh

    hi,
    I filed income tax for AY 2009-10 using ITR-1 (hard copy) to ITO, WARD-1, GUDUR, A.P.. I received acknowledgement on 27/07/2009 itself.
    But this year when I was e-filing ITR through portal, I noticed that Outstanding Demand for the same year (AY 2009-10) is showing there.
    They have added some interest and the outstanding amount is figuring there.
    I’m a central govt. employee and TDS was deducted from my salary.
    Please, give appropriate suggestion.

  17. By RAJA GHOSH

    While filing my returns for AY 2015-16 I saw a demand of Rs 6lacs under 1431 a for AY 2011-12. Incidentally for 2011-12, CPC transferred my assessment to assessing officer. I checked my then filed IT returns with AS 26 but could find no fault. I never received any demand either physical or on email. Also advance tax of 4500 which I paid for AY 2011 12 was missed during filing returns by me. Now I think that the TDS deducted by my employer for 2011-12 has not been accounted for about 5 lacs and the demand is that amount including interest. I am unable to file rectification request as CPC has transferred my case and so no CPC number is available. Also I tried to retrieve order u/s 143 1 but system shows unavailable. . Could you please advise

    • By admin

      You need to meet AO in this case and file manual rectification after discussion with him.

  18. By Ashwin Dp

    hi Tarannum.
    My original return had TDS on salary(19TDS1) as well as Self assesment TDS.(21 IT)
    After processing I got a demand saying that there is amismatch in TAN for TDS on Salary.

    So while filing rectification..do I need to reneter all TDS entries under TDS on Salary(19TDS1) & IT(21 IT) or I can select the checkbox for TDS on salary & only modify that part?

    • By admin

      While preparing RETURN, enter right data.( ALL the data including modified data) and submit.

  19. Hi Tarannum Mam,

    While logging into incometaxefile portal,
    I can see outstanding tax demand for Assessment year 2013-14, and rectification rights as “jurisdictional AO” (ealier, two months ago, it was CPC).

    I received email for Intimation under section 245 notice stating that the refund determined for current assessment year (For current Assessment year 2015-16, I had online efiled for a refund) will be adjusted against the outstanding demand for Assessment year 2013-14.

    Today i.e 4th Sept, I visited the AO for my PAN and gave a written application form along with all documents for assessment year 2013-14 viz.form 16,26AS, ITR v form and Intimation notice. AO checked and said demand is wrong and it has been removed. I asked for any receipt or acknowledgment, I was told that I can check in the portal.

    Below are my Three simple queries
    1) I can still see the outstanding demand in the website, although I was told it is removed. Do I need to wait. If yes, how long

    2) Do I need to submit response to the outstanding demand as “disagree with demand” and choose “Rectification filed with AO” and give the date which is mandatory value. Or do I need to choose any other option other than “Rectification filed with AO”. Is it required to submit response or should I leave it, and do nothing.

    3)Or Do I need to visit the AO again.

    Mam, It would be very thankful if you could respond back my queries.

    Thanks
    Raj

    • By admin

      Wait for some time – at least 15 to 20 days for demand clearance and if it is not removed, meet AO again.

      • Do I need to submit response against the outstanding demand?

  20. By sravan

    I received a demand notice for AY 2012-2013, but it should AY 2013-2014 . It is wrongly e-filed, Meet AO of jurisdiction today only.

    Now my query is there any process that can be done in online regarding assessment year change or not. please guide me

    • By admin

      Please clarify the question.

      • By sravan

        Assessment year wrong filed (it should AY 2013-2014), because of that demand notice issued for AY 2012-13.. now my question is how to get it rectified….?????

        As per AO it is not possible to do in online, we need to talk with auditor and file a case. It will resolved only in trubinal court.

        Please help me on this issue

  21. By smita a

    Hi,
    Could you please let me know how to get “intimation u/s 143(1)” for past AY 2013-14 and 2014-15. For these years I had filed ITR offline, when I’m trying to get it from incometax efiling website, it gives error “no intimation order exists for the assessment year”. should I put Grievance for it, or what should i do?

    It would be very helpful if you could respond me back.

    Thanks in advance
    Regards
    Smita

    • By admin

      For offline return, contact AO of ward directly. He will guide you.

  22. By Tejram Kaushik

    Hi,
    Could you pls guide me how to correct mistakes done in belated return, i have filed return for FY2013-14 online on 21st Sep-15 and ITR V generated but not yet sent to CPC, mistake done is in income details by mistake it is entered under wrong category, as it is belated return it cannot revised, can u pls guide me how to correct this mistake.

    Thanks and Regards
    Tej

    • By admin

      File rectification request as explained in the article.

  23. By Tejram Kaushik

    Thanks for reply…Could you pls explain in what category rectification req is to be raised in this case where mistake is done in mentioning income details under wrong category.

    Regards
    Tej

  24. By p kumar

    sir i have filled manual return in 2013-14. now in this year i have filled e-file return after submitting return in this year my refund stopped by IT department. the year of 2013-14 in form 16 my pan no. was wrong .due to that my whole tds is outstanding now. how to rectify this problem

    • By admin

      Check form 26AS and ask your tds deductor to revise the tds return. After correction of mistake, file revise return ( If not belated return) or rectification.

  25. By vineet singhal

    Dear madam,

    my income tax website showed outstanding demand of rs. 1300/- fro AY2009-10. i paid online and accepted the option “demand is correct”. Do i have to further file any revised return to let IT authority know that i have paid amount. where to enter CIN, BSR code etc? pl reply at my email id- vineets77@gmail.com.
    Thanks !

    Vineet Singhal

    • By admin

      No need to file revised return. Sorry but we do not reply via mail due to time constrain.

  26. By amit

    I have filed belated return for refund of tds , there is spelling mistake in my name which is not as per my bank account details, how can I rectify it, as cheque wudnt be clear if the name is different on cheque

    • By admin

      TDS refund is transferred directly in bank account. ( Not via cheque). Bank account number and IFSC code is important. You can change bank account details via income tax website. But first wait for 2 or 3 months. I dont think it will become issue.

  27. By Sakshi

    Dear mam,

    I have filed belated return for AY 2015-16 in December. Assessee was having income under head salary on which TDS was deducted by employer but the salary was over stated in return by mistake. And i have received a demand notice. Now can i file rectification for such belated return as there would be change in income?

    If not what can be the possible way to avoid the demand?

    thanks

    • By admin

      Yes, you can file rectification to show actual income.

  28. I was salaried employee and worked 9 months only but tax was deducted for 12 full months. I e-filed based on my form 16 received from the last employer.
    I just received some intimation email

    • By admin

      You will receive refund as per your tax ability. Refund = Tax payable as per basic exemption limit Less TDS. Intimation is confirmation about processing of return. No worry about it.

  29. By Lekshmi

    I filed a belated return for AY 2015-16. I had a refund and the refund is already credited to my account.But I had actually made a mistake while filling out my home loan details where, by mistake I had interchanged the principal and interest amount in the original return resulting in a lesser refund amount. When I found the mistake I filed a revised return but its not considered because my original was filed belated. How do i proceed to get the remaining refund now. I was told rectification will not work because , its a change in the income details where in the total taxable income will come down in the revised return. Rectification works for others except any change in income. Would appreciate your help on this.

    thanks
    Lekshmi

    • By admin

      File rectification. You will get refund back.

  30. By Piyush Jain

    HI i have filed return for the year AY 15-16 and i got the refund u/s 143(1), but now i came to know that i forget to mention the house property detail which sold last year. but against i had purchase one house property so that it will not attract capital gain to me. the main problem is that that return which i filed is belated and of that return i got the refund also. how can i change my return.

  31. By atul

    As per my PAN my name is Sangode Harish Ganesh. But when i fill my detail in income tax portal where my name show is Harish Ganesh Sangode and in 26AS also my name show Harish Ganesh Sangode. I have a refund of Rs. 55226 in 26AS. Please tell me as soon as possible what i do claiming the refund. my bank account also on the name of Sangode Harish Ganesh.
    Please reply me solution as soon as possible.
    Thanks in advance.

    • By admin

      I dont think you will have problem in getting refund because refund is credited direct in bank account through account number and IFSC. However, ask income tax department’s toll free number about this situation.

      • By atul

        how i get intimatio u/s 143(1) on my email id

  32. By atul

    can i file the return of Assesment Year 2013-14 in any conditions refarding salary income

    • By admin

      The time limit to file return for AY 2013-14 is ended. You cant file.

  33. Hi Mam,
    I am trying for revised return, but message came at the time of saving xml file as run time error49 , ActivX component can’t create object.

    Pl advice, how can I fill up revised return.

  34. By monika

    If I m going in appeal for 2 matters in my order can I apply for tax calculation issue in my order under section 154?
    both can be done simultaneously?

  35. By Sanjay Jain

    Dear Madam,
    ITR-4 for AY 2014-15 was filed in time electronically. But due to non filing of Bal Sheet Particulars, the return was declared defective u/s 139(9) in July’2015. Notice was sent electronically by CPC bur assesse did not receive the same. Later on the return is declared as invalid. whether I should file return u/s 139(4) or 139(5) of the I T Act. If under 139(4), whether interest u.s 234(A), 234 (B) will be levied for the extended period.

  36. By Rashhi

    Hiii I have filed a return of AY 2014-15 on 30.03.2016 but as I have filed it through department site a demand pending of rs.40 is dere and return has been filed. Wat are the consequences and how can I rectify it??
    Please reply as soon as possible.

  37. Dear Taranum, My tax filer, had paper filed tax return in AY 2011-12 with in valid time limit( 30-7-2011 ). I now have outstanding demand uploaded online for the same AY. Can I file a rectification request online in income tax website ?

  38. By neeraj

    I have file return in march for Ay 15-16 but forgotten to take TDS credit on discovery of this fact I immediately filed revised return in 31 march and received itr v but since it is belated will it get rejected and what to do now to get refund.

    • By admin

      File rectification with correct data.

  39. By Anshuman Verma

    Dear Sir/Madam,

    I deposited Self Assessment tax mentioning wrong assessment year(2014-15) on challan which should have been 2015-16. Now i received demand from CPC against claim of tax deposit.

    Kindly advise me how to close the issue.

  40. By Shubh

    I erroneously claimed a refund of Rs 12420 in AY 2015-16. I have already received the refund. I need to rectify the issue as the actual amount was NIL. How do I go about it – Revised Return or Rectification?

    • By admin

      You can revise return if return is filed within time limit.

      • By Shubh

        Thank you. I appreciate it.

  41. By DINESH GULATI & CO

    i WANT TO RECTIFY TDS DETAILS OTHER THAN SALARY IN ITR BUT ALL THE ENTRIES ARE 29 IN NUMBERS. pLZ GUIDE HOW TO FILE RECTIFY BECAUSE THE SYSTEM IS NOT ALLOWING RECTIFICATION ABOVE 10 ENTRIES.INSTEAD IT IS SAYING TO UPLOAD XML BY SELECTIONG”THE DEDUCTEE IS RECTIFYING TDS DETAILS.” plZ GUIDE COMPLETE PROCEDURE IN THIS REGARD.

    • By CA Tarannum Khatri

      You have to upload revised xml file for rectification with correct data.

  42. I received a notification from the income tax office (CPC/XXX…). They have recalculated tax to be paid without including self assessment tax and hence creating a large mismatch. I have filed for rectification after re-filling the IT-1 form.
    Do I have to pay the excess amount and wait for refund? or wait for response?

    • By CA Tarannum Khatri

      Wait for their response. If you have already paid tax, no need to pay tax twice.

  43. By ss mishra

    i have filed a manual IT return for AY 2013-14 , as i was having refund amount . my return was not processed as my PAN was outside the jurisdiction of the AO . now i want to file e -return for the same , how should i file it to get my refund .
    i want to know under which section i should file it online. plz reply soon

    • By CA Tarannum Khatri

      You can not file e return nor manual return as time limit is over. However, meet AO for this case. Apply with reasons and facts. It will help.

  44. By Siddharth

    Hi
    I have filed Income tax return for AY 1415 after the due date. While filing the return I have wrongly mentioned Gross Salary as my Income under the head Salary. However, I should have entered my Net salary. Due to this Mistake, I have got an order from CPC u/s 143(1) for additional demand.

    I need to get clarity on following points:
    1. Since I have filed original return after the due date, can i revise return or rectify the return/
    2. If rectification is allowed, will I be able to lower my net income under the head Salaries, since that is mistake apparent from record.

    What is the best way to escape this demand liability. please let me know.

    Regards

    • By CA Tarannum Khatri

      In your case, You can’t revise the return. Go with rectification of return.

  45. By Dilip Wankhede

    I am a salaried person, i have filed my return for AY 2015-16 on 31.08.2015 time approx 11.45pm but when processed i got ITR V dated 01.09.15 (due date was 31.08.15 i think so), TDS amount which is deducted from salay approx 74000/- it was due to arrears for last three year, but i was not aware about sec 89 relief hence i could not get relief, now please suggest to get refund it may be approx 26000/-

    • By CA Tarannum Khatri

      File rectification request to get refund but be careful it can be filed once. Better is to get professional help.

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