How to rectify ITR under Section 154 from the new income tax portal

If you have completed your income tax return filing for FY 2020-21, the income tax department may have processed it, and you may have received your income tax refund if any. However, if there is a mismatch, i.e. a lower refund or a demand for payment of tax, you must check the reason for the same from an intimation sent by the income tax department under Section 143(1) on your registered email ID, and you can do the following –

• Agree with the demand and pay tax if the return is processed correctly, or
• File a rectification request if there is any mistake apparent on the face of the record.

Let us know the steps to file a rectification request in the new income tax portal.

Steps to place rectification request 

Step 1: Log in to the income tax e-filing website at www.incometax.gov.in using your login ID and password.

Step 2: Go to the ‘Services’ tab and click on ‘Rectification’.

Step 3: It will redirect you to the rectification page. On the ‘New Request’ page, your PAN will be auto-filled. Now click on the ‘New Request’ button.

Step 4: Select the relevant assessment year for which you have to submit the rectification request and click the ‘Continue’ button.

Step 5: Select the request type under the ‘New Request’ page. You can submit your request under the below options:

• Reprocess the return
• Tax credit mismatch correction
• Additional information for Section 234C interest
• Status correction
• Exemption Section correction
• Return data correction (online)
• Return data correction (offline)

Step 6: On submission of your relevant rectification request, you must e-verify the rectification request.

Currently, the taxpayers can rectify request type- Reprocessing the return, additional information for Section 234C interest and return data correction(offline). The other rectification request facility is currently unavailable in the new income tax portal.

The taxpayers can only rectify if they have received an order passed by the Centralised Processing Centre (CPC) under Section 143(1) for processed returns. Hence, it is not possible to rectify returns for other orders passed by the assessing officer, including Appellate Orders.

For any clarifications/feedback on the topic, please contact the writer at namita.shah@cleartax.in