Rectification u/s 154 of Income Tax Act

Originally published at: Rectification Request under section 154 of Income Tax Act - Learn by Quicko

As part of the return filing process, the Income Tax Department processes an ITR and sends intimation u/s 143(1) to the taxpayer. Intimation u/s 143(1) matches the data as per ITR filed by the taxpayer with the calculations computed by the Income Tax Department. In the case of a mismatch, the taxpayer has an option…

Hi @emmy

As part of the return filing process, the Income Tax Department processes an ITR and sends intimation u/s 143(1) to the taxpayer. Intimation u/s 143(1) matches the data as per ITR filed by the taxpayer with the calculations computed by the Income Tax Department. In the case of a mismatch, you have an option to file rectification under Section 154 of the Income Tax Act.

If there is a change in income, you should file a Revised Return u/s 139(5) instead of rectification u/s 154.

Hope this helps!

1 Like

Hi I have submitted rectification request for Reprocessing my ITR as there was tax credit mismatch. CPC received on 6th April 2021, rectification submitted on 9th April 2021. Kindly advise how much time it will take my ITR rectification to get processed, I received the rectification submission acknowledgment but not getting the rectification completion timeline from anywhere. Because of this my Homeloan got stuck with loan appraiser and he wants the rectification to be completed.
Please help.
Thank You :pray:t2:

Hi @Sikander_Javeed

As per the instructions, the tax department should respond to the rectification application within 6 months from the date of filing the application.

You will get an Order u/s 154 once the Rectification is processed. To view the status of your e-filed Rectification, log in and go to ‘My Account’ → ‘Rectification status’.

Thanks a lot Laxmi Ji :+1:t2:

Madam please help

I need to file rectification for the A.Y. 2017-18, however i can’t do it online as i have filed it offline.please tell the way to file it offline.

Hi

After submitting representations for tax credit mismatches for past AYs, I had received covering letters informing of DIN Nos issued under section 154 with no other intimation of rectification. Is it usually the case where the DIN is intimated first in the form of a letter and the actual Intimation u/s 154 is issued later?

Hi

Please clarify on the above query.

Hi @gdshan

Since you’ve got the DIN number from ITD, in regard to the solution, you need to go to the ITD portal,

  1. Login to e-Filing Home Page, Income Tax Department, Government of India,
  2. Navigate to the Services tab
  3. There you’ll find an option for rectification of an order passed by CIT(A), then, search using your DIN number in order to know your rectification status.

Hi @Muskan_Balar

Thanks for replying. I do not find any rectification orders issued by CIT. All I could find was letters issued with DIN mentioned u/s 154 under “Rectification” for all the AYs for which I had submitted my representation to my AO.

@gdshan

In this case, it is advisable to consult a tax expert who will be able to guide you better.

So, here’s how you can book a MEET and get your queries answered online by the tax expert.