Filing of Rectification ITR

Eventually I found that if I use the date of revised ITR (31/3/20), then ITR excel imposes 10,000 penalty under section 234F.

So, the date of filing original ITR, even though revised ITR is filed later, has to be date of filing original ITR only.

But which section under which the rectification return is to be filed, is still not clear to me. I understand it is section 154 (for rectification) but it not there in the pull-down options. Can anybody help ?

Rectification cannot be done using ITR utility unlike revised return.

When you had filed the revised return on 31st March 20, if you had selected the option "revised return" and entered the acknowledgement number of the original ITR, then only the date of original filing (i.e. 31st August 2019) will be considered as the date of return. But, if you had again selected original return (while filing revised return), then the date of return will be considered as 31st March 20, in which case you are required to pay penalty for delay in filing ITR.

HI Poornima,

Thanks for the clarification.

But I could not understand as to why "Rectification cannot be done using ITR utility unlike revised return"

Without that utility how can I modify specific sections to be rectified and generate X M L file for upload ?

 

You have to file rectification return for revised return that you filed as on 31.3.2020. 

select 139(5) and give ack number of original return and date of filing, and make correction what you want in X M L and upload. 

Dear Umesh,

Do you mean to make changes to the specific sections of the ITR excel uploaded on 31/3/20, while mentioning 139(5), and the date of filing original return as 31/8/19 and corresponding acknowledgement number ?

Is it correct ?

Originally posted by : Sanjeev
	HI Poornima,   Thanks for the clarification. But I could not understand as to why "Rectification cannot be done using ITR utility unlike revised return"   Without that utility how can I modify specific sections to be rectified and generate X M L file for upload ?

I think I have given incorrect information based on some wrong information or assumption. No restriction as such to revise return. You may upload XML too wherever necessary. The link that I earlier shared can help you to rectify the return by uploading revised return.

WHAT I OBSERVED

IF YOU ARE MAKING RECTIFICATION UNDER THE SERVICES TAB, YOU NEED TO DOWNLOAD AN XML FILE, XML IS AVAILABLE IN THE SAME RECTIFICATION PANE, NOW DOWNLOAD THE LATEST EXCELL UTILITY FROM DOWNLOADS

TRY TO UPLOAD XML  ON EXCELL, IF UPLOADED GOOD OTHER WAY TO RETYPE AGAIN FROM ITR FORM.

UNDER OFFLINE RETURN DATA CORRECTION YOU CAN NOT CHANGE INCOME OR DEDUCTIONS, OTHER MISTAKES AND MISMATCHES  ARE ALLOWED.

THE PREVIOUS ITR FILLING SECTION NEED TO BE FILLED IF YOU FILLED UNDER 139 1 THEN SELECT 139 1 IF 139 5 THEN 139 5, LAST ITR YOU FILLED EXACTLY THE SAME DETAILS.

IF YOU FILLED 139 1 AND TRYING FOR 139 5 IT WILL SHOW AN ERROR.

IN EXCELL THIS WILL CALCULATE INTEREST AND PENALTY, BUT IF LAST FILLED UNDER 139 5 AGAIN FILLING UNDER 139 5 NOT CALCULATING ANY INTEREST OR PENALTY.

NOW THE? IS  SHOULD WE SUBMIT WITH INTEREST AND PENALTY OR WE WAIT TILL THE ONLINE TAB IS ABLE AND WE RECTIFY PART-WISE.

RECTIFICATION UNDER 143 1 UNDER 154 HOW THEY CAN ADD INTEREST AND PENALTY OR THEY MIGHT CONSIDER OUR MISMATCH AND MISTAKES THE REASONS WE WRITTEN IN COMMENTS. 

I THINK ONLY CA  CAN REPLY TO THIS.

If you last ITR filled under 139 5  try to.  File under same section 139 5 if on excellent utility if no interest and no penalty , then submit on offline data correction  

Give reason for correction in comment box 

If you last ITR filled under 139 5  try to.  File under same section 139 5 if on excellent utility if no interest and no penalty , then submit on offline data correction  

Give reason for correction in comment box 

If you last ITR filled under 139 5  try to.  File under same section 139 5 if on excellent utility if no interest and no penalty , then submit on offline data correction  

Give reason for correction in comment box