Q1.    When do I need to submit a rectification request?

Ans. 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 in an order u/s 154 passed by the CPC or in an Assessment Order passed by the Assessing Officer. 
In respect of the rectification request against the order / intimation passed by CPC, the taxpayer needs to select “Rectification of orders passed by CPC.
In respect of the rectification request against the CIT(Appeals) order the taxpayer needs to select “Rectification of Orders passed by CIT(A) request can be submitted only for returns that are already processed and
In respect of any other rectification request, the taxpayer needs to select “rectification to AO seeking rectification”. 
The path to file the rectification request :– Login to e-filing portal – Go to services -Select ‘Rectification’.

Q2.    My Income Tax Return has been processed by CPC raising a demand / less refund, whom should I approach for rectification?
Ans:    If your Income Tax Return for the relevant Assessment Year is processed by CPC, you can file online rectification with CPC after logging in to your e-Filing account.
            Path – Login to efiling portal – Go to services -Select ‘Rectification’– Select “Rectification against order passed by CPC”.

Q3.    What kinds of errors can be corrected by submitting a rectification request?
Ans.    You can submit a rectification request for if the mistakes are apparent from record. 
Kindly note if you encounter any error while filing the rectification request against the orders of CPC, and it doesn’t allow you to proceed, you may further submit the rectification request directly to the assessing officer by using the option “File rectification to AO” provided or by choosing “request to AO seeking rectification” option.
Note-Do not use rectification request for any other mistake on your part which can be corrected with a revised return.

Q4.     What are the different request types for income tax rectification available on e-Filing portal which can under?
Ans.     Three type of rectification request can be filed on e-filing portal
•    Reprocess the Return
•    Tax Credit Mismatch Correction
•    Return Data Correction (offline)
Note: For Return Data Correction (Offline), taxpayers needed to upload XML generated in the offline utility till AY 2019-20 but can upload JSON and submit rectification online from AY 2020-21.

Q5.     When can I file Reprocess the return request?
Ans.     It is advisable to select this option if you have furnished true and correct particulars in Return of Income and CPC has not considered the same during processing.       
Examples-For below scenarios Reprocess the Return request can be filed-
a)    Taxpayer has claimed deductions in original/revised return and same has not been allowed while processing of return.
b)    Taxpayer has made correct claim of TDS/TCS/Self-assessment tax/Advance tax and same has not been allowed while processing of return.
Please note that if the return has been correctly processed by CPC and there is no variance in claimed refund/demand, filing a rectification with CPC will not be permitted. However, you can file rectification with the AO using “File rectification to AO” option.

Q6.     When can I file a Return Data Correction request?
Ans.     Please re-enter all the entries in the schedules. All the corrected entries as well as remaining entries mentioned in the ITR filed earlier are to be entered. Make the necessary corrections in the data. While doing corrections, make sure not to declare any new source of Income or declare additional deduction.
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.

Q7.     When can I file Tax Credit Mismatch Correction?
Ans.    It is advisable to use this option if you want to correct details in TDS/TCS/IT challans of the processed return. Please re-enter all the entries in the schedules. All the corrected entries as well as other entries mentioned in the ITR filed earlier are to be entered. Make the necessary corrections in the data. While doing corrections, make sure not to claim credits which are not part of the 26AS statement.
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.

Q8.    I want to file a rectification against an intimation u/s 143(1) from 5 years ago. Why is the system not allowing it?
Ans.    You are not allowed to file rectification request to CPC after the expiry of 4 years from the end of the FY in which the intimation u/s 143(1) was passed. However, you can file rectification with the AO using “File rectification to AO” option.
Q9.    Do I need to E-verify my rectification request?
Ans.    No, there is no need to E-verify rectification request.

Q10.     Can I rectify my previously filed ITR using the rectification request service?
Ans.    If you notice a mistake in your submitted ITR, and it has not been processed by CPC, you can submit a revised return. You can use the rectification request service on the e-Filing portal only against an order/notice u/s 143(1) from CPC.

Q11.     My previously filed rectification request is yet to be acted upon at CPC processed. Can I submit or file another rectification request for the same type of request?
Ans.     No. You cannot submit a rectification request for an Assessment Year unless the previously filed rectification request has been acted upon by CPC.

Q12.     Where can I find my rectification reference number?
Ans.    Once you submit your rectification request, you will receive mail or a message notifying you of your 15-digit rectification reference number. You can also find your 15-digit rectification number under Rectification Status after logging in to your e-Filing account. 

Q13.     Can I check my rectification status offline?
Ans.     No, you cannot view the status offline. You will be required to log in to the e-Filing portal to view the rectification status. 

Q14 .     Who can apply for a rectification request?
Ans.    Only these parties who get the order / notice u/s 143(1) from CPC can apply for rectification request on the e-Filing portal:
•    Registered taxpayers
•    ERIs (who have added client PAN)
•    Authorized Signatories and Representatives
Q15.     Can I submit a rectification request on e-Filing in case of manual / paper filing of return?
Ans.    No, Rectification requests in paper form are NOT accepted at CPC. Every communication to CPC has to be made only in electronic form in the manner provided by the CPC.

Q16.     Can I submit a rectification request on the e-Filing portal in case rectification rights are transferred to AO?
Ans.    Yes, you can file rectification with the AO using “rectification to AO seeking rectification “. 
            Path – Login to efiling portal – Go to services -Select ‘Rectification’– Select “Request to Ao seeking rectification “- Select ‘New Request’

Q17.     Can a rectification request be withdrawn or filed again, once submitted?
Ans.    No, you are not allowed to withdraw rectification requests already submitted. You can file another rectification request only after the submitted one is processed in CPC.

Q18.     Can I claim exemptions/deductions when submitting a rectification request?
Ans.     No. You are not allowed to claim new exemptions/deductions while filing a rectification request.

Q19.     There is a change in my income/bank/address details, which I need to update in my ITR. Should I file a rectification request?
Ans.    Rectification request is not applicable for a change in income / bank / address details. Your income/Bank/Address can be updated through a revised return. 

Q20.     Up to which AYs in the past can a rectification request be filed online?
Ans.    There is no specific AY till when rectification can be submitted online, it depends on the particular case. Rectification request can be submitted within 4 years from the end of the financial year in which the order sought to be amended was passed.

Q21.     I am required to be audited u/s 44AB. Is DSC compulsory for me when filing a rectification request?
Ans.     No, DSC is not mandatory for filing a rectification request.

Q22.     I uploaded the wrong details in my rectification request. How do I correct it?
Ans.    You cannot submit a revision of the rectification request, neither can you withdraw it. Once submitted, you can file another rectification request after the submitted one is processed in CPC.
Q23.     I have paid the demand raised by CPC. Do I have to file a rectification request to cancel the demand?
Ans.    You can file Tax credit mismatch correction request with paid challan details.

Q24.     I filed my original ITR post the due date (belated return). I need to revise the submitted ITR. Can I file a rectification request?
Ans.    No , the Rectification of ITRs is different from filing a revised return. You can revise your belated return (applicable only from FY 2016-17 onwards) either before the end of the following FY, or before the processing of the ITR by tax authorities, whichever comes first. A rectification request can only be filed in response to a notice / order / intimation from CPC for a specific e-Filed return.

Q25.     I originally filed ITR-1. Can I use ITR-2 when responding to the CPC notice with a rectification request?
Ans.    No, you will need to use ITR-1 if that's what you filed originally. 

Q26.     Can an appeal be filed against a rectification order?
Ans.    Yes, You can file an appeal directly to the CIT(A) against an order issued by CPC.

Q 27. I am trying to file a rectification, but the ‘Reprocess’ and ‘Return Data Correction’ rectification options are disabled. I am only getting the option to file with the Assessing Officer.
Ans. If your return has been correctly processed by the CPC and there is no variance in the refund or demand amount claimed, you will not be able to file a ‘Return Data Correction’ or ‘Reprocess’ rectification with the CPC. If you still wish to file a rectification, you may file the same with the Assessing Officer.”

Q 28. Can I file rectification against the intimation of the "Updated Return"?
 Ans. You can file rectification against the intimation the Updated return. However, the rectification application will be transferred to JAO for further processing and any further clarification /information will be available with JAO. 

Q 29. My rectification application is rejected while filing in the E-filing portal. What can I do?
Ans. An option has been enabled in the E-filing portal where you can proceed to file the rectification application o the JAO. You can provide the rectification reason and an attachment of up to 5MB in PDF format only can be submitted to Jurisdictional Assessing Officer. Once submitted the rectification application along with the attachment will be transferred to your JAO and further processing of the return will be done by JAO.

Q 30. Can I file my rectification beyond the time permitted of 4 years from the end of the AY in which the previous order has been passed by CPC?
Ans. An option has been enabled in the E-filing portal where you can proceed to file the rectification application to the JAO. You can provide the rectification reason and an attachment of up to 5MB in PDF format only can be submitted to Jurisdictional Assessing Officer. Once submitted the rectification application along with the attachment will be transferred to your JAO and further processing of the return will be done by JAO.