Steps to rectify income tax return

priyatambika ( ca final student) (323 Points)

16 December 2019

how to rectify the income tax return? how to initiate?

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3 Replies

CA. Umesh kumar (ca.umesh11@gmail.com) (1452 Points)
Replied 16 December 2019

Select rectification u/s 139(9), feed original itr ack number and date of filing original return and make changes as per notice in figures

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Kapadia Pravin (17249 Points)
Replied 16 December 2019

To file for a rectification, the assessment of the original return should have been processed at the CPC, Bengaluru.

Online portal
Rectification of the return can be carried out online on the income tax portal https://incometaxindiaefiling.gov.in/. The assessee should log in using his login name and password and go to ‘Rectification’ option under the tab ‘E-File’.

Details
The type of return you are filing (income tax ), and the assessment year pertaining to the rectification needs to be added.

Latest communication reference number needs to be mentioned.

Verification
Once the rectification request is filed, it needs to be eVerified.The filed revised return is sent by e-mail to the assessee’s registered email ID.

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CA Arun Tiwari (Partner) (870 Points)
Replied 20 December 2019

You may correct the error through two routes:

Submitting a rectification request under Section 154 of the Income Tax Act or
Filing a revised return under Section 139(5)

You can submit a rectification request after the income tax return is processed or on receiving an Intimation u/s 143(1). You can rectify mistakes apparent from the record.

Further,You can file a revised return under Section 139(5) of the Income Tax Act. Earlier, it was not permitted to file a revised return for returns filed after the due date. However, from April 1, 2017, you can file a revised return even for belated returns. This is applicable for Assessment Year 2017-18 and onwards.

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