Income Tax

How to Rectify an Order/Intimation?

The return filed by the taxpayer will be processed by Income Tax Department (ITD) and intimation will be sent to the assessee under section 143(1) based on details disclosed by the taxpayer and rules deployed at the processing center of the Income Tax Department.

In case if the taxpayer wants to seek rectification of a mistake in an order or intimation which is apparent from the record, then the taxpayer can seek ‘Rectification under Section 154’

Perform the following steps to file the Rectification request.

Step 1 – Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in

Step 2- Go to the ‘e-File’ menu located on the upper-left side of the page ⇒ Click ‘Rectification’

Step 3- Choose the options of ‘Order/Intimation to be rectified and ‘Assessment Year’ from the drop-down list. Click ‘Continue’

Step 4- Select any one of the following options of ‘Request Type’ from the drop-down list.

  • Tax credit mismatch correction only – On selecting this option, the following checkboxes will be displayed.
    • TDS on Salary Details
    • TDS on Other than Salary Details
    • TDS on transfer of Immovable property/Rent
    • TCS Details
    • IT Details

Also read – Intimation under section 143(1) of Income Tax Act 1961.

You may select the check box for which data needs to be corrected.

You can add a maximum of 10 entries for each of the selections. No upload of an Income Tax Return is required.

Note: This option is available only for ITR 1 for AY 2019-20. For remaining ITRs for AY 2019-20 this option is not available, so the assessee should use Return Data Correction (XML) option for rectifying tax credit mismatch.

  • Return data Correction (XML) – Select the following
    • Reason for Rectification by clicking the button made available. (maximum of 4 reasons)
    • Schedules being changed
    • Donation and Capital gain details (if applicable)
    • Upload XML, and
    • Digital Signature Certificate (DSC) (if available and applicable)

Note:

  • When the user is uploading XML, the Gross Total Income and Deductions amount should be the same as in the processed return.
  • For AY 2018-19, the assessee should select ‘Filing Type’ as ‘Rectification’ in the ITR utility and upload the XML
  • Only reprocess the return– On selecting this option, the user needs to just submit the rectification request.
    Note: User can verify the Form 26AS details under My Account ⇒ View Form 26AS and Tax Credit Mismatch under My Account ⇒ Tax Credit Mismatch
  • Correcting Status (Only for ITR-5 & 7) (Till AY 2018-19) – On selecting this option, the user should select the status applicable from the displayed drop-down, answer the additional questions asked and upload the necessary attachments to submit the request.
  • Correcting Exemption Section Details (only for ITR-7) (Till AY 2018-19) – On Selecting this option, the user must fill in all the applicable fields and upload the necessary attachments to submit the request.
  • Additional information for 234C– On Selecting this option, the user must fill in all the applicable fields to submit the request.

Step 5- Click Submit to complete the rectification request. A Success message will be displayed and a mail confirming the submission of the rectification request will be sent to the user’s registered mail id.

Step 6- To view the submitted Rectification Request, Click here to know more

Note: 

  • The taxpayer can withdraw rectification within the end of the day of request, To withdraw rectification request, Click hyperlink ‘Click here to withdraw’
  • Submission of Rectification allowed for both paper filed and e-Filed Returns and for rectification rights transferred to AO.

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