When do I need to submit a rectification request?

Ans.  A rectification request can be submitted on the e-Filing portal if there is any mistake apparent from the record in:

• An intimation issued under Section 143(1);
• Order under Section 154 by the CPC or by the Assessing Officer (where CPC transfers rectification rights).

A rectification request can be submitted only for returns that are already processed by CPC.​