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The above categories cover all types of taxpayers registered on the e-Filing portal.
Personal Information: For example, requesting to tax at slab rates for partners information of e-filed return, gender of taxpayer wrongly considered/gender updated in PAN database, reduction of tax rate as domestic instead of non-domestic company, date of filing of original return is taken as not within the due date, reduced claim of taxpayer income governed by Portuguese Civil Code, requesting change of residential status, or that the income shown in the return is not taxable as the assessee is a society registered u/s 12A or is a non-resident. Total Deductions: For example, details of deductions under Chapter VI-A wrongly considered, MAT/MATC or AMT/AMTC not allowed/partially allowed, amending assessment order to allow deduction for late remittance of foreign exchange. Gross Total Income: For example, income chargeable under any head wrongly considered, salary income not matched, brought-forward losses not been allowed, incorrect set-off of current year losses, amending assessment orders, re-computing total income for succeeding year(s) in respect of loss or depreciation, withdrawing investment allowance, re-computing deemed capital gains. Total Tax Liability: For example, tax payments not matched as per the CPC order, cancellation of adjustment of earlier demand, variance in interest/tax computation, amending assessment order or intimation. Only mistakes apparent from record is considered for rectification, such as: You can submit a rectification request for errors in the processing of your income tax return by CPC.
Q.2 What kinds of errors can be corrected by submitting a rectification request?Īns. A rectification request can be submitted only for returns that are already processed by CPC. A request for rectification can be submitted on the e-Filing portal if there is any mistake apparent from record, in an Intimation issued u/s 143(1) or order u/s 154 by the CPC or by the Assessing Officer (where rectification rights are transferred by CPC). Q.1 When do I need to submit a rectification request?Īns.
How to Raise Income Tax Rectification Request on Portal – FAQs
How to Raise Income Tax Rectification Request on Portal -Manual.
How to Raise Income Tax Rectification Request on Portal – FAQs.