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Income Tax - Frequently Asked Questions (FAQs)

FAQs on Faceless Income-tax Proceedings

What kinds of errors can be corrected by submitting a rectification request?

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Ans.  You can submit a rectification request for errors in the processing of your income tax return by CPC. Only mistakes apparent from the record are considered for rectification, such as:

  • Total Tax Liability. For example, tax payments not matched as per the CPC order, cancellation of adjustment of earlier demand, variance in interest/tax computation, amending assessment order or intimation.
  • Gross Total Income. For example, income charged to tax under a wrong head considered, mismatch in salary income, brought-forward losses not allowed, incorrect set-off of current year losses, etc.
  • Total Deductions. For example, details of deductions under Chapter VI-A wrongly considered, MAT/MATC or AMT/AMTC not allowed/partially allowed, amending assessment order to allow a deduction for late remittance of foreign exchange.
  • Personal Information. For example, a request to correct the gender of the taxpayer, residential status, etc.

The above categories cover all types of taxpayers registered on the e-Filing portal. Do not use the rectification request for changing bank account or address details in your ITR or any other mistake on your part, which can be corrected with a revised return.​

 

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