A rectification request under section 154(1) of the Income Tax Act,1961 is allowed by the Income Tax Department for correcting mistakes when there is a mistake in your Income Tax Return.Rectification can be filled if any error of fact or an arithmetic mistake is made.
This Rectification can be filed under section 154(1) by using the following procedure –
• Log on to the website of Income Tax
• Go to 'e-File'.
• From the drop-down, select 'Rectification'.
• Select the 'Assessment Year' for which rectification is to be filed and 'Latest Communication Reference Number' (as mentioned in the CPC Order).
• If by any chance you have received more than 2 orders, use the latest order number.
• Click on 'Validate'.
• Select the 'Rectification Request Type' based on the reason for filing rectification.
• Select the reason for seeking rectification and the Schedules in the return being changed.
• Then Upload XML file.
• You can select a maximum of 4 reasons.
• If you select "Reprocess the case" then this option if there is a Tax Credit mismatch or Tax/ Interest mismatch. You may select the checkbox for which reprocessing is required. No upload of an Income Tax Return is required.
CAclubindia
