Income tax rectification: How to file revised ITR online?

The return filed by the taxpayer will be processed by CPC and intimation will be sent to the assesse under section 143(1) based on Income disclosed by the taxpayer and rules deployed in CPC. In case if taxpayer is not satisfied with the return processed by CPC, then taxpayer can seek 'Rectification under Section 154' Perform the following steps to file the Rectification request.

e-Filing' Portal- Section 154 - Mistake Rectification under Income Tax Act

Step 1 Logon to 'e-Filing' Portal www.incometaxindiaefiling.gov.in
Step 2 Go to the 'e-File' menu located at upper-left side of the page ⇒ Click 'Rectification'
Step 3 Choose the options of 'Return to be rectified*' and 'Assessment Year*' from the drop down list.
Step 4 Enter 'Latest Communication Reference number' (15-digit acknowledgement number received from I-T Department) ⇒ Click 'Validate'
Step 5 Select any one of the following options of 'Request Type' from drop down list.

• Taxpayer Correcting Data for Tax Credit mismatch only - On selecting this option, following three check boxes will be displayed.
o TDS on Salary Details
o TDS on Other than Salary Details
o IT Details

Rectification Request in case of e-filed I-T Return

• Taxpayer is correcting the Data in Rectification - Select the following reason: o For seeking rectification
o Schedules being changed
o Donation and Capital gain details (if applicable)
o Upload XML, and
o Digital Signature Certificate (DSC)(if available and applicable)

Dealing with a Tax Notice for rectification of ITR | ITR Online

You can select a maximum of 4 reasons • No further Data Correction required. Reprocess the case - On selecting this option, following three check boxes will be displayed.
o Tax Credit Mismatch
o Gender Mismatch
o Tax/ Interest Computation

You may select the check box for which re-processing is required. No upload of an Income Tax Return is required.

Step 6 Click Submit to submit the rectification request
Step 7 To View the submitted Rectification Request

Income Tax Notice for rectification of ITR | ITR Online

Step 1 Logon to 'e-Filing' Portal www.incometaxindiaefiling.gov.in
Step 2 Go to the 'My Account' menu located at upper-left side of the page ⇒ Click 'View e-Filed Returns/Forms'
Step 3 Select 'Rectification Status' from drop down list ⇒ Click 'Submit'

Note: Taxpayer can withdraw rectification within three days from the date of request, To withdraw rectification request,Click hyperlink 'Click here to withdraw'

TDS Mismatch Rectification: How to Rectify TDS Mismatch

Questions Related to Revised Return & Rectification
1. Can I make rectification or other correspondence with CPC in paper form?
Answer: No.

2. What CPC reference number should I enter while filing Rectification request?
Answer: You need to enter the Communication Reference Number as per the latest order/intimation received from CPC u/s 143(1) OR 154.

filing rectification u/s 154, Rectify Income Tax Return u/s 154

3. I am getting error while filing rectification u/s 154, "Incorrect details. Please enter details as per the latest order." What should I do?
Answer: This error occurs due to one the following reasons:
1. When you are entering one of the below fields wrongly-
Communication Reference Number
Ensure that you enter the above field exactly as mentioned in the CPC Order. Also, please make sure you select the correct Assessment Year.
2. If a subsequent CPC Order exists. For example: If you have received an intimation/order from CPC on 23rd September, 2011 and another on 30th November, 2011 you can file a Rectification using the latest i.e. the order received on 30th November,2011, for the relevant Assessment Year.

3. If you have filed a Rectification for a relevant Assessment Year and the same has been rejected by CPC, a new Order is sent by CPC. Now, if you are filing another rectification using the old CPC Communication Reference number, the error message will occur.

4. I am getting error while filing rectification u/s 154, "Rectification application already submitted for this Assessment Year." Can I file another Rectification request?
Answer: No. You can file another Rectification ONLY once the previous one is processed in CPC. You will get an Order u/s 154 once the Rectification is processed. To view the status of your e-Filed Rectification, LOGIN and GO TO 'My Account' ⇒ 'Rectification status'.

5. I want to file a Rectification for correcting data for Tax Credit mismatch ONLY. Do I need to upload an XML (generated from the Excel Return preparing software utility)?
Answer: No. Select the user type as 'Taxpayer Correcting Data for Tax Credit mismatch only' and then provide TCS, TDS or IT (Advance Tax/Self Assessment Tax) details. Submit the request. No XML upload/submission is required.

6. I want to file Rectification to correct data. Do I need to upload an XML (generated from the Excel Return preparing software utility)?
Answer: Yes. However, according to the provision u/s 154 in Income Tax Act, an assessee can only file Rectification for data apparent from the record.

7. I want to file a Rectification request for reprocessing my Income Tax Return for tax Credit mismatch OR Gender mismatch OR Tax/Interest mismatch. Do I need to upload an XML (generated from the Excel Return preparing software utility)?
Answer: No. Select the user type as 'No further Data Correction required. Reprocess the case' and then select the respective check-box: Tax Credit mismatch OR Gender mismatch OR Tax/Interest mismatch. Submit the request. NO XML upload/submission is required.

8. I am audited under Section 44AB. Is it mandatory for me to file Rectification using Digital Signature Certificate?

Answer: Yes.

9. I am the authorized signatory of a company. Is it mandatory for me to file Rectification for my company using Digital Signature Certificate?

Answer: Yes.

10. How can I see the rectification status?
Answer: LOGIN and GO TO 'My Account' ⇒ 'View e-Filed Returns/Forms' ⇒ 'Rectification Status'

11. My e-Filed Income Tax Return has been processed by CPC raising a demand or with less refund. Whom do I need to approach for Rectification?

Answer: In case your Income Tax Return for the relevant Assessment Year is processed and is with CPC, online Rectification request may be made on website. However, in case, the rectification rights are transferred to AST then, you need to approach AO with rectification application on paper. For knowing whether the processed Income Tax Return is with CPC or AO, the taxpayer should LOGIN and GO TO 'My Account' ⇒ 'View e-Filed Returns/Forms' ⇒ 'e-Filed Returns/Forms' and check the status by clicking the link provided for Acknowledgement number.

12. If assessee has uploaded wrong rectification request, what is the process of correction of rectification.
Answer: Assessee can withdraw rectification within 7 days of upload, if assessee has uploaded wrong rectification request. LOGIN and GO TO 'My Account' ⇒ 'View e-Filed Returns/Forms' ⇒ 'Rectification status'

13. Can an Income Tax Return e-Filed with one ITR Form say ITR-2 be rectified in any other ITR form?
Answer: No.

14. I have filed the Original Income Tax Return as paper return. Can I file the revised return electronically as e-Filed Income Tax Return?
Answer: No.

15. I have e-Filed the Original Income Tax Return. Can I file the revised return in paper-form?

Answer: No.

REVISED RETURN u/s. 139(5) & FILE RECTIFICATION u/s. 154

16. How many times I can file the revised return?
Answer: Legally, a return can be revised any number of times before the expiry of one year from the end of the Assessment Year OR before the completion of the assessment by the Department; whichever event takes place earlier.