Sometimes there may be a mistake in any order passed by the Assessing Officer. In such a situation, mistake which is apparent from the record can be rectified under section 154.
Types of Errors for Rectification under Section 154
- An Error of facts
- Difference in the amount of advance tax
- Arithmetical Mistakes
- Minor clerical errors
- Negligence towards mandatory provisions of law
- Difference in the amount of tax credit
- Error in mentioning gender while filing a return
- Non-submission of the additional details for capital gains
Following are the steps to file an online rectification:
1. Login to your Income Tax e-filing Account.
2. Go to ‘e-File’. In the drop-down select ‘Rectification’
3. Select the ‘Order/Intimation to be rectified’ as Income tax’ and ‘Assessment Year’ for which rectification is to be filed
4. Select the ‘Rectification Request Type’ based on the reason for filing rectification.
- ‘Tax credit mismatch correction only’ − on selecting this option, three check boxes, TCS, TDS, IT, are displayed. You may select the check-box for which data needs to be corrected. You can add a maximum of 10 entries for each of the selections. No upload of an Income Tax Return is required.
This option was removed from the AY 2018-19.
- ‘Return data correctional xml’ – The taxpayer is correcting data for rectification. Several reasons are displayed. You can select a maximum of 4 reasons. After selecting the reason you will be required to select the concerned schedules to be changed in the rectification, an Option is provided for uploading xml.
- ‘Only Reprocess the return’ − on selecting this option, the ITR will be re-processed. No upload of an Income Tax Return is required.
- ‘Additional information for 234C’ – Nature of income/gain should be provided quarterly basis.
5. Click on “Submit” button. On successful validation, the rectification return is uploaded and success message is displayed.