RECTIFICATION RETURN

This discussion addresses how to file a rectification return when an incorrect TAN was entered on an Income Tax Return (ITR) for AY 19-20, leading to an intimation order. While the initial thought was to correct only the TAN via rectification, the consensus leans towards filing a revised return under Section 139(5) of the Income Tax Act. This is because the e-filing portal may not currently allow correcting just the TAN through a rectification request, and a revised return ensures all details are accurate.