CBDT has noted that many taxpayers are committing mistakes while furnishing
their tax credit claims in the return of income.
of invalid/incorrect TAN;
of only one TAN against more than one TAN tax credit;
information in wrong TDS Schedules in the Return Form; furnishing wrong challan
particulars in respect of Advance tax, Self-assessment tax payments etc.
a result of these mistakes, the tax credit cannot be allowed to the taxpayers
while processing returns despite the tax credit being there in 26AS statement.
The CBDT, therefore, desires the taxpayers to verify if the demand in their
case is due to tax credit mismatch on account of such incorrect particulars and
submit rectification requests with correct particulars of TDS/tax claims for
correction of these demands.
procedure for filing online rectification request has been given below:
request can be filed u/s 154 of the Income Tax Act by the taxpayer in case of
any mistake apparent from the record.
to file Rectification request
The Income Tax Return for the Assessment Year should have been processed in
An Intimation under Section 143(1) OR an order under Section 154 passed by CPC,
Bangalore for the e-Filed Income Tax return should be available with the
For Electronic returns filed and processed at CPC, only online rectifications
will be considered.
If the refund arising out of return processed at CPC is adjusted against the
demand of other Assessment Years and then the assessee is challenging the
demand itself, in that case
application has to be filed for the demand year, if the demand was raised by
CPC then online application has to be filed
the demand raised by the Field Assessing Officer, the application has to be
filed before him.
No rectification has to be filed for giving credit to taxes paid after raising
the demand. To file your Rectification, you should be a registered user in
Step guide on how to file rectification at Income Tax e-filing Site:
file your Rectification, you should be a registered user in e-Filing
1 – LOGIN to e-Filing application and GO TO – My Account – 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).
3 – Click ‘Submit’.
4 – Select the ‘Rectification Request type’.
5 − On selecting the option ‘Taxpayer Correcting Data for Tax Credit mismatch
only’, three check boxes, TCS, TDS, IT, are displayed. You may select the
check-box for which data needs to be corrected. User can add a maximum of 10
entries for each of the selections. No upload of any ITR is required.
6- On selecting the option ‘Taxpayer is correcting the Data in Rectification’ −
select the reason for seeking rectification, Schedules being changed, Donation
and Capital gain details (if applicable), upload XML and Digital
Signature Certificate (DSC), if available and applicable. You can select a
maximum of 4 reasons.
7 – On selecting the option, ‘No further Data Correction required. Reprocess
the case’ − check-boxes to select- Tax Credit mismatch, Gender mismatch (Only
for Individuals), Tax/ Interest mismatch are displayed. User can select the
check-box for which re-processing is required. No upload of an ITR is required.
8 – Click the ‘Submit’ button.
9 – On successful submission, following message is displayed.
10 – You can check status of rectification request online through your account
login. Further you can withdraw rectification request, if you have filed it
incorrectly or if it is no more required.