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How to rectify ITR Filing online?

Shalini Singh
| Updated: 29 Nov, 2019

Mistakes are common, and being a human, you can make mistakes unknowingly. And we always get a second chance to rectify the errors. But what if you have made mistakes during your ITR filing? The Income Tax department will immediately send you an automated message to rectify the same. Here, we will see in detail how to rectify your Income Tax Return filing online.

How to file the rectification of the ITR filing online? – Know the Entire Procedure

The errors made by you can be an error of fact, an arithmetic mistake, or any other clerical small mistake which can be rectified under section 154(1). Some examples are – tax credit mismatch, incorrect selection of gender , or additional details not submitted for capital gains at the time of filing return.

Intimation under Section 143(1):

The taxpayer will receive an intimation under section 143(1) if:

  •  Tax credit mismatch – The taxpayer will have  to pay any additional tax
  • In case the taxpayer will receive any refund from the I-T Department
  • Adjustments made lead to an increase or decrease in loss declared by the taxpayer, but no additional tax or return is due.
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The I-T Department will compute  the following adjustments in the total income or loss are

  • Any mathematical or clerical mistake in the Income-tax return.
  •  The taxpayer can make any wrong claim in the following terms:
    • Incorrect entry during the ITR filing.
    • Non-provision of proofs for income, investment or loss
    • In case the deduction claimed exceeds the statutory limit

Step by Step Process to file the Rectification of ITR Online

  • Login to the IT Department portal.

Login to the e-filing website[1] of the IT department portal with the User Id, Password. Usually, the User Id is your PAN (Permanent Account Number).

  • After logging in to the website, you need to select the assessment year for which the rectification is to be filed.  After that, enter the Communication Reference Number (mentioned in the CPC Order) and Click “Validate.”
  • Now, select the “Rectification Request Type.”
  • If you have to rectify any information related to “Tax Credit mismatch”, then select the option “Taxpayer Correcting Data for Tax Credit mismatch only”. 

Afterselecting this option, three checkboxes will pop up:

  • TCS (Tax collected at Source),
  • TDS (Tax deduction at Source) on salary.
  • TDS Other than salary
  • IT (Income Tax)
  • DDTP

 Now, select the checkbox in which you need to correct the data. A maximum of ten entries can be added for each of the selection. There is no requirement of uploading an Income Tax Return (XML).

  • If you have to rectify any information related to rectification in the data, then select the option ‘Taxpayer is correcting the Data in Rectification’ –

After selecting this option, three checkboxes will pop up:

A maximum of 4 reasons can be selected:

  • Schedules being changed,
  • Donation and Capital gain details (if applicable),

After this, upload XML and Digital Signature Certificate (DSC), if available and appropriate.

  • If you have to rectify any information related to correction in the data, then select the option ‘No further Data Correction required. Reprocess the case’ –

After selecting this option, three checkboxes will pop up:

A maximum of 4 reasons can be selected:

  • Tax Credit mismatch
  • Gender mismatch,
  • Tax/ Interest mismatch

You can select the checkbox for which there is a requirement of reprocessing. There is no requirement to upload an Income Tax Return.

  • Click the button ‘Submit’.
  •  After the successful submission, an Acknowledgment number will be generated, and it will be sent for processing to CPC (Centralized Processing Centre), Bangalore.

Post-processing, the rectification order under Section 154 will be issued.

Read our article: Do You Know About Income Tax For NRI in India: 10 Minutes Read

Things To Be taken care of :

  • Select the correct Assessment Year  and exact CPC Communication number
  • The details in Form 26AS match must match with the details given in the ITR.
  • Respond to the notices as soon as possible in case you have received notification from the CPC regarding the tax demands/queries raised with you.
  • If you do not receive any reply within 30 days, any refund due to you will be adjusted with the outstanding demand. In case your refund request is genuine, you need to invalidate the order and claim for a refund.  

Conclusion

The final takeaway suggests that the taxpayers must pay attention while filing the ITR (Income Tax Return) filing online. But despite being so very careful while filing the return, one can commit mistakes. But there is always a second chance to rectify your errors, and there is the Income Tax department who send an automated message in case of discrepancy. Also, it is essential to follow the deadlines of the ITR filing. Besides this, be ready with the documentary proof of income and tax deduction, which can be shown as a valid explanation for the rectification of the tax return.

For any assistance related to “How to rectify your ITR Online”, reach us at Corpbiz.

Read our article: What Are Income Tax Slabs Rate?

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Author Info

Shalini Singh

Shalini is a tech graduate but her keen interest in writing impelled her to continue as a content writer. Further, She has a rich experience in Companies Act and Ammendment related topics.

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