ITR rectification request: 4 changes you cannot make by submitting a rectification request
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When to submit a rectification request?
If there is an error in the tax filing, an Intimation issued under section 143(1), or an order granted by the CPC under section 154, a request for rectification can be submitted through the e-Filing portal. A rectification request can only be made for returns that have already been processed by CPC.
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What kinds of errors can be corrected by submitting a rectification request?
You can submit a rectification request for errors in processing of your income tax return by CPC. Only mistakes apparent from record are considered for rectification.
Note- Do not use rectification request for any other mistake on your part which can be corrected with a revised return.
Note- Do not use rectification request for any other mistake on your part which can be corrected with a revised return.
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What are the different request types for income tax rectification is available on e-Filing portal?
Ans. Three type of rectification request can be filed on e-filing portal
Reprocess the Return
Tax Credit Mismatch Correction
Return Data Correction (offline)
Reprocess the Return
Tax Credit Mismatch Correction
Return Data Correction (offline)
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When to file return data correction request?
Please re-enter all the entries in the schedules. All the corrected entries as well as remaining entries mentioned in the ITR ?led earlier are to be entered. Make the necessary corrections in the data. While doing corrections, make sure not to declare any new source of Income or declare additional deduction.
Examples - For below scenarios Return Data Correction request can be filed-
a) If Taxpayer has wrongly shown income in incorrect head of income.
b) Taxpayer can make changes in any other information, provided that these changes do not result in a variance in gross total income and deductions.
c) In this type of rectification request taxpayer is not allowed to make below mentioned changes –
i. Fresh claim and/ or Additional claim and/ or Reduction of carry forward losses.
ii. Fresh claim and/ or Additional claim and/ or Reduction of brought forward losses.
iii. Fresh claim and/ or Additional claim and/ or Reduction of MAT credit.
iv. Fresh deduction/Additional claim/ Reduction of deduction under chapter VI A.
Examples - For below scenarios Return Data Correction request can be filed-
a) If Taxpayer has wrongly shown income in incorrect head of income.
b) Taxpayer can make changes in any other information, provided that these changes do not result in a variance in gross total income and deductions.
c) In this type of rectification request taxpayer is not allowed to make below mentioned changes –
i. Fresh claim and/ or Additional claim and/ or Reduction of carry forward losses.
ii. Fresh claim and/ or Additional claim and/ or Reduction of brought forward losses.
iii. Fresh claim and/ or Additional claim and/ or Reduction of MAT credit.
iv. Fresh deduction/Additional claim/ Reduction of deduction under chapter VI A.
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When to file tax credit mismatch correction?
It is advisable to use this option if you want to correct details in TDS/TCS/IT challans of the processed return. Please re-enter all the entries in the schedules. All the corrected entries as well as other entries mentioned in the ITR filed earlier are to be entered. Make the necessary corrections in the data. While doing corrections, make sure not to claim credits which is not part of the 26AS statement.
Examples-For below scenarios Tax Credit Mismatch Correction request can be filed-
a) Taxpayer can add new Self-Assessment tax challan which has been paid to nullify demand raised in original return.
b) If taxpayer has incorrectly provided any Self-Assessment tax/Advance tax challan details such as BSR code, Date of payment, Amount, Challan number while filing original return, they can correct the error in this category of rectification.
c) If taxpayer has incorrectly provided any TDS/TCS details such as TAN, PAN, Amount etc.
d) Taxpayer can only Edit/Delete TDS/TCS entry.
Examples-For below scenarios Tax Credit Mismatch Correction request can be filed-
a) Taxpayer can add new Self-Assessment tax challan which has been paid to nullify demand raised in original return.
b) If taxpayer has incorrectly provided any Self-Assessment tax/Advance tax challan details such as BSR code, Date of payment, Amount, Challan number while filing original return, they can correct the error in this category of rectification.
c) If taxpayer has incorrectly provided any TDS/TCS details such as TAN, PAN, Amount etc.
d) Taxpayer can only Edit/Delete TDS/TCS entry.