Rectification under Section 154(1)

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.

  1. ‘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.
  2. ‘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.
  3. ‘Only Reprocess the return’ − on selecting this option, the ITR will be re-processed. No upload of an Income Tax Return is required.
  4. ‘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.

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