Complete Procedure for File Rectification

On completion of processing of Income Tax Return by CPC, Income Tax Department, an assessee can rectify e-Filed Income Tax return online.

 

Rectification can be done on any mistake apparent in the Income Tax Return filed

An Income Tax authority may:

• amend any order passed by it under the provision of this Act
• amend any intimation or deemed intimation under sub-section (1) of Section 143.

Subject to the other provisions of this section, the authority concerned,

• may make an amendment under sub-section (1) of its own motion,
• shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee.

Pre-Requisites to File a Rectification-

• The Income Tax Return for the Assessment Year should have been processed in CPC, Bangalore.
• An Intimation under Section 143(1) OR an order under Section 154 passed by CPC for the e-Filed Income Tax return should be available with you.

Rectification can be filed ONLY once the Income Tax Return has been processed in CPC, Bangalore. The Rectification can be filed for the last three Assessment Years (e.g. 2010-11 till 2012-13).

To file your Rectification, you should be a registered user in e-Filing application.

Steps to File Rectification

1. LOGIN to e-Filing application and GO TO --> My Account --> File Rectification.
2. Select the Assessment Year for which Rectification is to be e-Filed, enter Latest Communication Reference Number (as mentioned in the CPC Order), and Latest CPC Order Date (as mentioned in the CPC Order).
3. Click 'Continue'
4. Select the 'Rectification Request type' and enter details.
5. Click the 'Submit' button.
6. On successful submission, an Acknowledgment number is generated and sent for processing to CPC, Bangalore.

Post processing, either the rectification order under Section 154 will be issued or the request would be rejected.