The Income Tax Department has simplified the process for correcting mistakes in tax notices and intimations, making it easier for taxpayers to rectify errors in their tax filings. If you have received an incorrect tax demand notice or encountered an error in your Income Tax Return (ITR) processing, you can now submit a rectification request online for up to Assessment Year (AY) 2023-24 (Financial Year 2022-23). This update, reported by The Economic Times, aims to streamline tax dispute resolution and reduce unnecessary compliance burdens for taxpayers.
NEW RECTIFICATION FEATURE
Introduced in January 2025, the rectification feature allows taxpayers to correct errors made by the Centralised Processing Centre (CPC) directly through the e-filing Income Tax Return (ITR) portal. This means that if you spot any discrepancy in your tax assessment, you no longer need to go through lengthy bureaucratic processes but can rectify it quickly online.
WHEN SHOULD YOU FILE A RECTIFICATION REQUEST?
The rectification request is particularly useful when the CPC has made a clear and identifiable mistake while processing your return. Some common errors that can be corrected through this option include:
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A deduction you claimed was not considered in the final assessment.
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Tax credits (such as TDS, TCS, or self-assessment tax payments) were not reflected in the calculation.
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Income was counted twice, leading to an inflated tax demand.
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Errors in tax computation, such as incorrect application of tax slabs or exemptions.
However, if the issue requires legal interpretation—such as a dispute over the applicability of a tax provision—you cannot use the rectification feature. Instead, you may need to file an appeal with the appropriate tax authority.
WHO HANDLES YOUR RECTIFICATION REQUEST?
Your request can be processed by either:
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The Centralised Processing Centre (CPC) – if the error is straightforward and falls under their jurisdiction.
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The Assessing Officer (AO) – if the CPC fails to process the rectification in time or if your ITR has been transferred to the AO for assessment.
If your rectification request is not resolved by the CPC, you can request a transfer of rectification rights to the Assessing Officer through the e-Nivaran grievance feature on the income tax portal. However, this transfer is not allowed if:
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Your ITR has been selected for scrutiny by the tax department.
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The tax order is already under appeal or revision.
HOW TO FILE A RECTIFICATION REQUEST WITH THE AO?
If your rectification request needs to be handled by the AO, follow these steps:
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Log in to the Income Tax e-Filing Portal.
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Click on the ‘Services’ tab.
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Select ‘Rectification’ and choose ‘Request to AO Seeking Rectification’.
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Click on ‘New Request’ and enter the required details.
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Submit the request and wait for the AO to process it.
This new feature is expected to reduce delays and improve the efficiency of tax dispute resolution, offering taxpayers a more seamless experience in managing their filings.
