Online Rectification of errors in Income Tax Return

Section 154 of the Income Tax Act, 1961 gives power to an Assessing Officer to rectify an order due to any error apparent on record either of its own or upon an application made of the tax payer.

When Rectification is necessary?

There are reasons why an assessee should file rectification application. If the salary income entered by him is higher due to entering the amount of income exempted from gross salary, rectification has to be filed.  In case you have not mentioned the interest paid for house loan, a rectification becomes necessary. Some errors like wrong entries of the BSR code, TAN number, etc. should also be corrected. The issues mentioned in rectification form must be unambiguous. If there is any controversy arising out of the issue, that information is usually not accepted.

Online rectification:

The Income Tax Department has provided a rectification mechanism giving adequate options to minimize the work of Assessee to get the errors rectified online under section 143(1) of the Income Tax Act, 1961.

The facility of making online application for rectification can be availed only in cases where the income tax return has been filed electronically. If there is any error in the return submitted by the assessee, one has to rectify the return first. Rectification is thereafter processed at the Centralized Processing Centre of the Department, Bangalore.  If the application appears acceptable, then an order for rectification is issued.

Procedure of online rectification:

You have to log in into the website of the Department. You will find a column “My Account”. There is a tab in it known as “Rectification Request” where you can file your rectification online. You will be provided with a CPC Communication reference number. You need to select the relevant assessment year for rectification. Only cases where intimation is received under section 143(1) of the Act will be considered for online rectification.  The intimation received under section 143(1) will automatically have the CPC reference number. The system will forward the intimation received to the registered e-mail address. Upon giving valid Communication reference and date of order, you will find a “Rectification Request Type”. There are three categories from where you have to choose. On selecting the category, you will be directed to upload the rectified file and you need to wait for the rectification order.

While filling up the form provided for online rectification, be sure that you have entered all the columns with the correct information. You have to complete filling up the schedules, like tax payment, TDS, etc. in the rectification form, all information are to be given in details. Only quoting the ones to be corrected will not be sufficient. The whole tax return will be reviewed fully.