Quick Summary
In a significant move to streamline the income tax return (ITR) rectification process, the Income Tax Department has enabled taxpayers to file rectification applications before an Assessing Officer (AO) for up to Assessment Year (AY) 2023-24 (Financial Year 2022-23) through the e-filing portal. This feature, introduced in January 2025, offers relief to individuals whose ITRs were not processed correctly by the Centralised Processing Centre (CPC) due to minor errors. Why is This Feature Import
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FAQ :
The Income Tax Department has enabled taxpayers to file rectification applications for Assessment Year (AY) 2023-24 directly through the e-filing portal.
Common errors that can be rectified include deductions not being allowed as claimed or tax credits (like TDS, TCS, Self-Assessment Tax, or Advance Tax) not being considered during processing.
Under income tax law, the CPC is required to process submitted ITRs within nine months from the end of the financial year in which they were filed.
No, this rectification feature is only for errors apparent from the records. If your mistake requires additional proof or interpretation, you must use alternative dispute resolution mechanisms.
Log in to the e-filing portal, navigate to 'Services', select 'Rectification', then 'Request to AO seeking rectification', and choose 'New Request'.
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