After you file the income tax return (, the Income Tax Department processes the return and issues an intimation under Section 143(1) of the Income Tax Act.
This intimation provides the details reported by the taxpayer with the department’s records and highlights any discrepancies in income, deductions, taxes paid, refunds, or tax liability. If you notice an error in this intimation, you can submit a rectification request through the e-filing portal.
So, let’s find out in which cases you can raise a rectification request and the step-by-step process for doing so for AY 2026-27.
What is an ITR rectification request?
Rectification is a facility provided by the Income Tax Department that allows taxpayers to correct errors that are visible from the records of a processed ITR.
A rectification request can be filed if a mistake is identified in an intimation issued under Section 143(1) by the Centralised Processing Centre (CPC) or in an order passed under Section 154 by the Assessing Officer. This facility is available only for returns that have already been processed by the CPC.
What are the different types of rectification requests?
The Income Tax Department allows taxpayers to file three types of rectification requests on the e-filing portal, depending on the nature of the error.
Reprocess the return
This option can be used when the taxpayer has correctly reported income, , or tax credits in the original return, but these details were not considered during processing.
For example, a valid deduction or TDS claim may have been omitted while processing the return.
Return data correction
This option is meant for correcting mistakes in the information reported in the return, such as showing income under the wrong head. The taxpayer can make changes in any other information, provided that these changes do not alter the gross total income and deductions.
However, taxpayers cannot use this facility to report a new source of income, claim additional deductions, or alter loss carry-forwards.
Tax credit mismatch correction
This can be used to correct errors related to , TCS, advance tax, or self-assessment tax details. While making corrections, taxpayers cannot claim credits that are not part of the 26AS statement.
Taxpayers can update incorrect challan information, modify TDS/TCS details, or add eligible tax payments that were not considered earlier.
What is needed to raise a rectification request?
To submit a rectification request on the Income Tax e-filing portal, the taxpayer must be a registered user with a valid user ID and password.
The taxpayer should have received an intimation under Section 143(1) of the Income Tax Act, 1961, or Section 16(1) of the Wealth Tax Act from the Centralised Processing Centre (CPC), Bengaluru.
Taxpayers who wish to use the services of an e-Return Intermediary (ERI) must first add the ERI through the “My ERI” facility on the e-filing portal. Similarly, registered ERIs must add the taxpayer as a client and ensure that their ERI status is active before filing a rectification request on the taxpayer’s behalf.
Additionally, both taxpayers and ERIs must either have a valid and active Digital Signature Certificate (DSC) registered on the e-filing portal or generate an Electronic Verification Code (EVC) to authenticate the request.
Step-by-step process to file an income tax rectification request
Follow these steps to raise a rectification request on the e-filing portal.
Step 1: Log in to the e-filing portal using your user ID and password.
Step 2: Navigate to Services, visit the rectification page, and click on “New Request.”
Step 3: Your PAN will be auto-filled. Select “Income Tax” and choose the relevant Assessment Year, and click Continue.
Step 4: Select the appropriate rectification request type.
- Reprocess the return: Choose “Reprocess the Return” if the information filed in your return was correct but was not considered during processing. Click continue and submit the request. Complete e-verification to finish the process.
- Tax credit mismatch correction: Review and update details related to TDS, TCS, advance tax, or self-assessment tax, if required. Save the changes and complete e-verification to submit the request.
- Additional information for Section 234C interest: Provide the relevant income details that affect the interest calculation. Review the information, submit the request, and complete e-verification.
- Status correction: Select “Status Correction” if you need to correct the taxpayer status in eligible older returns. It is applicable only for ITR-5 and ITR-7 up to AY 2018-19. Choose the correct status and provide any required supporting documents. Submit the request and complete e-verification.
- Exemption section correction: Enter the relevant exemption details and upload supporting documents, if required. It is applicable only for ITR-7 from AY 2013-14 to AY 2018-19. Submit the request and complete e-verification.
- Return data correction (online): Choose the reasons for rectification. Update the relevant schedules or information in the return. Review the changes and complete e-verification.
- Return data correction (offline): Choose the applicable rectification reasons, select the schedules that need correction, and upload the rectified XML or JSON file generated using the ITR offline utility. Enter donation or capital gains details, if applicable.
Step 5: After successful e-verification, the rectification request will be submitted.
Step 6: A confirmation message will appear on the screen, and an acknowledgement will be sent to your registered email ID and mobile number.
Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.