Revise income tax return
This query is : Resolved
05 November 2014
Respected Experts,
I have received intimation u/s 143(1) with a demand of Rs 16640 caused due to TAN missmatched as per 26AS and my return. I have total 17 patries who has deducted TDS for AY 2013-14.
I filled a rectification request with rectification request type "tax payer is correcting data for tax credit mismatch only"
I added a single TAN detail and TDS amount which was mismatched and filed the rectification request.
Now I received rectification order u/s 154 with the demand of Rs 4,24,670. This order only included TDS of 13756 which i added during the rectification.
Please Guide me on this matter.
I have received intimation u/s 143(1) with a demand of Rs 16640 caused due to TAN missmatched as per 26AS and my return. I have total 17 patries who has deducted TDS for AY 2013-14.
I filled a rectification request with rectification request type "tax payer is correcting data for tax credit mismatch only"
I added a single TAN detail and TDS amount which was mismatched and filed the rectification request.
Now I received rectification order u/s 154 with the demand of Rs 4,24,670. This order only included TDS of 13756 which i added during the rectification.
Please Guide me on this matter.
05 November 2014
it seems you have not filed the rectification request properly and have deleted other TDS amounts leaving only the corrected one.
kindly refile the request and and ensure all the TDS credits are properly reflected in the request...
kindly refile the request and and ensure all the TDS credits are properly reflected in the request...
05 November 2014
Sir, We can Enter upto 10 TAN details and respective TDS amount in rectification type " Taxpayer is correcting data for tax credit mismatch only ". What should I do next?
05 November 2014
instead of choosing this option, choose "taxpayer is correcting data in rectification"
05 November 2014
instead of choosing this option, choose "taxpayer is correcting data in rectification"
06 November 2014
DO I NEED TO UPLOAD AN RECTIFIED ONLINE RETURN? AREN'T THERE ANY ALTERNATIVE SOLUTIONS?
22 July 2025
Yes, your situation is a common issue when dealing with TDS mismatches in rectification requests. Here's a complete breakdown of what went wrong, why the demand increased, and how you should proceed next:
🔍 What Went Wrong:
You filed a rectification request under “Tax credit mismatch only”, and added only one TAN/TDS amount that was mismatched.
In doing so, you likely overwrote the original TDS data with just that one corrected entry.
As a result, CPC processed your return considering only one TDS entry, ignoring the other 16 TDS entries — which caused the demand to shoot up (Rs. 4.24 lakh).
This happens because in a rectification request, you must re-enter all correct TANs and TDS details, not just the ones being changed.
✅ Correct Approach Going Forward:
1. File a Fresh Rectification Request with Correct Option:
Go to the Income Tax Portal
Select Rectification → New Request
Choose:
Section 154
Reason: Taxpayer is correcting data in rectification (NOT just tax credit mismatch)
Re-enter all 17 TANs and full TDS details from your Form 26AS — not just the corrected one.
2. Optionally: Upload a Rectified XML Return
If many corrections are needed (e.g., more than 10 TANs, salary changes, income heads), choose:
Rectification Type: "Return data correction (XML Upload)"
Prepare a revised ITR using your software (or Income Tax Utility) with correct TDS and income details, and generate an XML.
Upload that XML file as part of the rectification.
🔍 What Went Wrong:
You filed a rectification request under “Tax credit mismatch only”, and added only one TAN/TDS amount that was mismatched.
In doing so, you likely overwrote the original TDS data with just that one corrected entry.
As a result, CPC processed your return considering only one TDS entry, ignoring the other 16 TDS entries — which caused the demand to shoot up (Rs. 4.24 lakh).
This happens because in a rectification request, you must re-enter all correct TANs and TDS details, not just the ones being changed.
✅ Correct Approach Going Forward:
1. File a Fresh Rectification Request with Correct Option:
Go to the Income Tax Portal
Select Rectification → New Request
Choose:
Section 154
Reason: Taxpayer is correcting data in rectification (NOT just tax credit mismatch)
Re-enter all 17 TANs and full TDS details from your Form 26AS — not just the corrected one.
2. Optionally: Upload a Rectified XML Return
If many corrections are needed (e.g., more than 10 TANs, salary changes, income heads), choose:
Rectification Type: "Return data correction (XML Upload)"
Prepare a revised ITR using your software (or Income Tax Utility) with correct TDS and income details, and generate an XML.
Upload that XML file as part of the rectification.
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