How to rectify your income tax return online

A taxpayer can rectify his income tax return online if there is an apparent mistake in the return already filed. The change can be effected only after the taxpayer has received an order under Section 143(1) from CPC Bangalore for the e-return. Rectification enables correcting the error and refilling the return for assessment. To do so, one needs to log in to the income tax e-filing website with the login name and password that have been used for filing the return.

Log in: After logging in to the site, go to the ‘My Account’ page and click on the 'Rectification' tab. You will be guided to a form for rectification.

Details: The taxpayer must fill in the assessment year for which the rectification is sought. The latest communication reference number and CPC order date, as it appears on the intimation under Section 143(1), also need to be filled. If the return is audited under Section 44AB, sign the rectification return digitally.

Processing: Once the rectification return is successfully uploaded, a rectification request number and acknowledgement will be displayed. The request will be processed at CPC Bangalore. A rectification order under Section 154 can be issued, or the request can be rejected.

Withdrawal: The taxpayer has the option to withdraw the rectification return online within seven days of filing the same.

Points to note

> Only one rectification request can be filed for an assessment year as per the CPC order, unless the rectification return is withdrawn.

> A rectification should not be filed for any change in income. Instead, a revised return should be filed for this.

> Rectification request can be filed only for the last five assessment years.

The content on this page is courtesy Centre for Investment Education and Learning (CIEL). Contributions by Girija Gadre and Arti Bhargava.