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When to submit a rectification request?
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What kinds of errors can be corrected by submitting a rectification request?
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?
Reprocess the Return
Tax Credit Mismatch Correction
Return Data Correction (offline)
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When to file return data correction request?
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?
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.
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