{"id":6839,"date":"2020-04-16T11:18:19","date_gmt":"2020-04-16T05:48:19","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=6839"},"modified":"2020-11-10T14:25:40","modified_gmt":"2020-11-10T08:55:40","slug":"itr-rectification-a-complete-guide-on-how-to-rectify-itr-online","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/","title":{"rendered":"ITR Rectification &#8211; A Complete Guide on How To Rectify ITR Online"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Fixing an inaccuracy in the tax return does not always demand a revised return. If you have received intimation from the <strong><em>Income Tax Department<\/em><\/strong><sup><a href=\"https:\/\/www.incometaxindia.gov.in\/Pages\/default.aspx\"><strong><em>[1]<\/em><\/strong><\/a><\/sup> under section 143(1) regarding an error, you are entitled to file a rectification. An ITR rectification (under section 154(1)) is provided by the Income Tax Department for the correction of the apparent error in your Income Tax Return. In this article, you will learn <strong>how to rectify ITR Onlin<\/strong>e. So stay tuned and follow the given instructions carefully. <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#What_types_of_errors_are_resolved_under_ITR_rectification\" >What types of errors are resolved under ITR\nrectification?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#What_ITR_rectification_should_be_filed\" >What ITR rectification should be filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#Who_is_eligible_to_file_the_ITR_rectification\" >Who is eligible to file the ITR rectification?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#In_what_case_ITR_rectification_can_be_filed_online\" >In what case ITR rectification can be filed\nonline?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#Step_by_step_guide_on_how_to_rectify_ITR_Online\" >Step\nby step guide on how to rectify ITR Online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#Lets_have_a_quick_overview_of_provision_available_in_rectification_under_section_1541\" >Let&#8217;s have a quick overview of provision\navailable in rectification under section 154(1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/itr-rectification-a-complete-guide-on-how-to-rectify-itr-online\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_types_of_errors_are_resolved_under_ITR_rectification\"><\/span><strong>What types of errors are resolved under ITR\nrectification?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Filing ITR rectification can help users overcome the following\nerrors. <\/p>\n\n\n\n<ul><li>Factual error <\/li><li>Calculation mistake<\/li><li>An accounting error<\/li><li>An error due to the absence of\nprovisions of law.<\/li><\/ul>\n\n\n\n<p><strong><em>The following examples will help you understand the nature of\nthese errors.<\/em><\/strong><\/p>\n\n\n\n<ul><li>Severe arithmetic error in the tax\ncredit<\/li><li>Mismatch in the advance tax.&nbsp; <\/li><li>Incorrect personal info such as\ngender or name. <\/li><li>Additional details not submitted\nat the time of filing return<\/li><li>Do not request for rectification\nregarding changing bank account or address details of the tax return.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_ITR_rectification_should_be_filed\"><\/span><strong>What ITR rectification should be filed?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>ITR rectification request only served the return that is already\nprocessed.<\/p>\n\n\n\n<p>Any change in the income after the ITR rectification is not\nliable for any claim. <\/p>\n\n\n\n<p>In this situation, users must file the Revised Income Tax Return\ninstead of rectification. The filing of ITR rectification doesn&#8217;t entertain any\ndeductions or exemptions. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_eligible_to_file_the_ITR_rectification\"><\/span><strong>Who is eligible to file the ITR rectification?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The filling of ITR rectification can be done by any individual\nor an Income Tax Authority. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"In_what_case_ITR_rectification_can_be_filed_online\"><\/span><strong>In what case ITR rectification can be filed\nonline?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If an individual has <a href=\"https:\/\/corpbiz.io\/income-tax-return-filing\"><strong><em>filed Income Tax Return<\/em><\/strong><\/a> via an online platform, then he\/she is entitled to file the ITR rectification online. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_by_step_guide_on_how_to_rectify_ITR_Online\"><\/span><strong>Step\nby step guide on how to rectify ITR Online<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Here is a step by step guide on <strong>how to rectify ITR online<\/strong> under section 154(1) \u2013<\/p>\n\n\n\n<p><strong>Step 1 \u2013 <\/strong>Head over to the Income Tax Website <\/p>\n\n\n\n<p><strong>Step 2 \u2013 <\/strong>Explore the &#8216;e-File&#8217; option and then select &#8216;Rectification&#8217;.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"624\" height=\"275\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-50.png\" alt=\"select 'Rectification\" class=\"wp-image-6840\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-50.png 624w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-50-300x132.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<p><strong>Step 3 \u2013 <\/strong>Now, you are supposed to choose the &#8216;Assessment Year&#8217; followed by &#8216;Latest Communication Reference Number&#8217; (as per the CPC Order). In case you possessed 2 orders, then go for the latest order number. Click on &#8216;Validate&#8217;.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"624\" height=\"269\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-51.png\" alt=\"Rectification Request\" class=\"wp-image-6841\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-51.png 624w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-51-300x129.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<p><strong>Step 4 \u2013 <\/strong>Select &#8216;Validate&#8217;&gt;&#8217;Rectification Request Type&#8217;. <\/p>\n\n\n\n<p>Here is what needs to be done as soon as you select a reason\nunder Rectification Request Type&#8217;.<\/p>\n\n\n\n<ul><li><strong><em>Taxpayer Correcting Data for\nTax Credit mismatch only<\/em><\/strong><\/li><\/ul>\n\n\n\n<p>As soon as you opt for this alternative, three checkboxes will prompt on your screen.  Now, you are fully entitled to use one of the checkboxes that suit your case for the correction purpose. Keep in mind that a maximum of 10 entries can be appended for respective selections.  <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"624\" height=\"284\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-52.png\" alt=\"Taxpayer Correcting Data\" class=\"wp-image-6842\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-52.png 624w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-52-300x137.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<ul><li><strong><em>Taxpayer is correcting the\nData in Rectification.<\/em><\/strong><\/li><\/ul>\n\n\n\n<p>Choose the purpose of inquiring rectification and the Schedules in return being changed. Next, you must upload the XML file. A maximum of 4 reasons can be selected for this purpose.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"624\" height=\"475\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-53.png\" alt=\"Taxpayer is correcting the Data in Rectification\" class=\"wp-image-6843\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-53.png 624w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-53-300x228.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<ul><li><strong><em>No further Data Correction\nrequired. Reprocess the case <\/em><\/strong>\u2212 This option serves the\nTax Credit mismatch or Tax\/ Interest mismatch. You can opt for the checkbox for\nwhich you seek reprocessing. Here you no need to upload the Income Tax Return.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"624\" height=\"289\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-54.png\" alt=\"No further Data Correction required\" class=\"wp-image-6844\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-54.png 624w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-54-300x139.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<p><strong>Step 5 \u2013 <\/strong>Finally, hit the &#8216;Submit&#8217; button. A confirmation window will pop up on your screen. Click on OK to wrap up the process. <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"483\" height=\"146\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-55.png\" alt=\"Finally, hit the 'Submit' button\" class=\"wp-image-6845\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-55.png 483w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/04\/image-55-300x91.png 300w\" sizes=\"(max-width: 483px) 100vw, 483px\" \/><\/figure><\/div>\n\n\n\n<p>After processing the request for rectification, the order (as per Section 154) will be issued.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/types-of-itr-income-tax-returns-online\/\">Types of ITR (Income Tax Returns)<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lets_have_a_quick_overview_of_provision_available_in_rectification_under_section_1541\"><\/span><strong>Let&#8217;s have a quick overview of provision\navailable in rectification under section 154(1)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Every taxpayer in the country is\nentitled to file the rectification. Apart from that, an Income Tax Authority\ncan also do the same if they point out the apparent error which primarily made\nfrom their side. <\/li><li>Rectification is not subjected to\nany change in the income, once the error is rectified. In those sorts of\ncircumstances, the user must opt for the Revised Income Tax Return. <\/li><li>The rectification request does not\nserve tax exemptions or deductions. <\/li><li>The rectification request does not\nserve the unprocessed return. <\/li><li>Online rectification is only\npossible in the case of online submission of the income tax return. <\/li><li>The rectification request cannot\nbe used to alter the bank account number or address listed on the tax return. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hopefully, now you have learned <strong>how to rectify ITR Online<\/strong>. We are quite certain that you will not encounter any sort of hassle while filling up the ITR rectification for the tax return. However, if you still have some second thoughts regarding this info then kindly let us know, we will be obliged to help you out.  <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/online-income-tax-return-filing-without-form-16\/\">Income Tax Return Filing without Form 16<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fixing an inaccuracy in the tax return does not always demand a revised return. If you have received intimation from the Income Tax Department[1] under section 143(1) regarding an error, you are entitled to file a rectification. An ITR rectification (under section 154(1)) is provided by the Income Tax Department for the correction of the [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":6848,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10,152],"tags":[492],"acf":{"service_id":"78"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":7771,"readingTime":3,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/6839"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=6839"}],"version-history":[{"count":7,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/6839\/revisions"}],"predecessor-version":[{"id":19276,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/6839\/revisions\/19276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/6848"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=6839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=6839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=6839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}