What Is Rectification of Income Tax Return?
Rectification of Income Tax Return is a facility provided under Section 154 of the Income Tax Act, 1961, that allows taxpayers to correct mistakes or errors in an already filed Income Tax Return (ITR) or in an intimation/order issued by the Income Tax Department.
Rectification is applicable only for apparent errors, such as calculation mistakes, TDS mismatches, or incorrect data entry — not for major revisions or new claims.
When Can You File Income Tax Rectification?
You can file a rectification request if:
- Tax demand is raised due to TDS mismatch
- Incorrect tax calculation in 143(1) intimation
- Income or deduction considered incorrectly
- PAN/TAN or assessment year error
- Clerical or arithmetical mistake by the department
⚠️ Rectification cannot be used to:
- Change income head
- Claim new deductions
- Revise return beyond allowed timelines
Who Can File Rectification Request?
- Individuals
- Companies
- LLPs
- Partnership firms
- Trusts & NGOs
- Co-operative societies
Provided that:
- ITR is already filed
- Intimation/order is issued
Time Limit for Filing Rectification
- Rectification can be filed within 4 years from the end of the financial year in which the order was passed.
Documents Required for Income Tax Rectification
- Copy of ITR acknowledgment
- Section 143(1) intimation or order
- Form 16 / Form 26AS / AIS
- Bank statements
- Proof of deductions or income
- Challan details (if tax paid)
Step-by-Step Process for Filing Rectification of Income Tax Return
Step 1: Login to Income Tax Portal
- Visit the official income tax e-filing portal
- Login using PAN and password
Step 2: Go to Rectification Section
- Click on Services → Rectification
- Select Income Tax Rectification
Step 3: Select Assessment Year
- Choose the relevant Assessment Year
- Select the order/intimation to be rectified
Step 4: Choose Rectification Type
Select one of the following:
- Tax Credit Mismatch Correction
- Return Data Correction (XML/JSON upload)
- Reprocess the Return
Choose carefully based on error type.
Step 5: Provide Rectification Details
- Select mistake category
- Enter corrected details
- Upload supporting documents if required
Step 6: Submit Rectification Request
- Review details carefully
- Submit rectification request online
Step 7: Verify Rectification Request
- Verify using:
- Aadhaar OTP
- Net banking
- EVC
⚠️ Request is invalid without verification.
Step 8: Track Rectification Status
- Login → View Filed Rectifications
- Check processing status:
- Submitted
- In Progress
- Rectified
- Rejected
What Happens After Rectification Is Filed?
- Department reviews the request
- Revised intimation/order is issued
- Refund may be released or demand reduced/removed
Processing time may vary.
Common Mistakes to Avoid
- Filing rectification for ineligible changes
- Selecting wrong rectification type
- Uploading incorrect data/XML
- Ignoring mismatch with AIS
- Missing verification step
Benefits of Filing Rectification
- Removal of incorrect tax demand
- Faster refund processing
- Correction of departmental errors
- Clean tax records
- Avoid unnecessary appeals
Why Choose Saving Mantra for Income Tax Rectification?
- Expert analysis of 143(1) intimations
- Correct identification of error type
- Accurate rectification filing
- End-to-end portal handling
- Notice-to-resolution support
Disclaimer
This blog is for informational purposes only and does not constitute legal or tax advice. Rectification under Section 154 is limited to apparent mistakes and is subject to verification by the Income Tax Department. Outcomes depend on case-specific facts. Saving Mantra recommends consulting a qualified tax professional before filing a rectification request.