Once you file an income tax return, the Income Tax Department processes the return and sends an intimation. The intimation contains details of the return submitted by you and the numbers that the department has.
If you have misrepresented certain information in your income tax return filing, then you will immediately receive an automated message from the IT department, asking you to rectify the same. This is according to Section 143(1).
Rectification of income tax return (ITR) is different from filing a revised return, and a revised return is filed before the Income Tax Department completes an assessment of your ITR. On the other hand, rectification can be filed only after you receive an intimation from CPC Bangalore for the e-return under Section 143(1) or Section 154 of the Income Tax Act.
If there is a mismatch, i.e. demand or higher refund than what you had claimed in return, you can do the following –
The following errors can be taken care of by filing a rectification –
Here are some examples of these errors are –
Do not use rectification request for changing bank account or address details of your Income Tax Return.
Step 1 – Login to Income Tax Website
Step 2: Go to ‘e-File’. In the drop-down, select ‘Rectification’.
Step 3: Select the ‘Order/Intimation to be rectified’ as ‘Income Tax’ and the relevant assessment year for which rectification is to be filed.
Click on ‘Continue’.
Step 4: Select the ‘Request Type’ based on the reason for filing rectification.
You can select a maximum of 4 reasons.
Select the reason for seeking rectification and the Schedules in return being changed. Next, you need to upload XML.
Step 5: On successful submission, a Reference number is generated and sent for processing to CPC, Bangalore.