Income Tax Return Rectification Services ROKADH Financial Services Private Limited

Tax Services

Income Tax Return Rectification Services

Professional assistance for correcting errors in filed income tax returns
through the rectification process under Section 154 of the Income Tax Act.

Income Tax Return Rectification Overview

Rectification under Section 154 of the Income Tax Act allows a taxpayer to correct mistakes apparent from records in a previously processed ITR. These could include errors like incorrect TDS credit, wrong assessment year, omitted income, or mismatched Form 26AS data. It is applicable only when the CPC or Assessing Officer has already processed the original return. The taxpayer can file a rectification request online through the Income Tax Portal, stating the nature of the mistake and submitting supporting documents. It ensures faster resolution and prevents the need for appeals or reassessments for simple factual errors.

Rectification under Section 154 of the Income Tax Act

This allows rectifying errors apparent on the face of records in the income tax return once the return has been processed by CPC or the Assessing Officer. Only mistakes such as misreported TDS, wrong assessment year, or data mismatch with Form 26AS qualify. The taxpayer must clearly mention the correction type and relevant supporting documents while submitting the rectification.

Key Features

Applicable after return processing is complete

Error must be apparent on the face of the record

Cannot introduce new income or deductions

Can be filed online through e-filing portal

Rectification may be initiated by AO or taxpayer

Helps correct CPC's processing mismatches

Limited to issues like TDS credit mismatch

Usually resolved in 15-30 days

Rectification vs Revised Return (Section 139(5))

While both allow correcting errors, a revised return under Section 139(5) is filed before the return is processed, and is used for making substantial changes to the original return, including adding income or deductions. Rectification under Section 154, on the other hand, applies only post-processing and only to obvious factual errors. Filing a rectification for errors not allowed under Section 154 may result in rejection.

Key Features

Rectification is for post-processed ITR only

Revised return can be filed before return is processed

Section 154 vs Section 139(5) use different rules

Revised returns allow income/deduction updates

Rectification allows factual corrections only

Filing wrong type may lead to rejection

Helps avoid legal or procedural conflict

Used for efficient and accurate ITR updates

Common Errors in Filed ITR and Their Correction Process

Many taxpayers unknowingly file ITRs with errors such as wrong TDS details, bank account numbers, or selecting the incorrect ITR form. Others may forget to include certain income heads like interest income or short-term capital gains. These mistakes can be corrected by filing a rectification request with appropriate justification.

Key Features

Covers common filing mistakes like missing interest

Errors include wrong bank details or PAN mismatch

ITR form selection errors also eligible for correction

Form 26AS and AIS must be reviewed beforehand

Online submission makes process convenient

Reduces chances of income tax notices

Ideal for non-technical but critical errors

Promotes better compliance and recordkeeping

Online Process of Filing a Rectification Request

The Income Tax e-filing portal provides a simple process for submitting a rectification request. After logging in, taxpayers can choose the appropriate assessment year, select "Rectification" under services, and specify the type of correction. They can then upload relevant documents or select from pre-filled correction options.

Key Features

Available on e-filing portal under "Services" tab

Requires selection of assessment year and type

Options include tax credit mismatch, return data error

Uploading supporting documents is encouraged

System-generated acknowledgment available

Rectification status can be tracked on dashboard

Portal provides structured guidance during submission

Avoids physical submissions and office visits

Need Help With Your ITR Rectification?

Our tax experts can help you navigate the rectification process, correct errors in your filed returns, and ensure compliance with tax regulations.