The Income Tax Department has launched an online rectification feature, enabling taxpayers to submit Online Rectification Request for ITR before the Assessing Officer (AO) for up to the Assessment Year (AY) 2023-24 (Financial Year 2022-23). This update, introduced in January 2025, allows individuals to correct errors in their previously filed Income Tax Returns (ITRs) that the Centralized Processing Centre (CPC) could not process due to discrepancies.
Errors in ITR filings can lead to incorrect tax calculations, causing undue tax demands or loss of eligible deductions. With the online rectification request for ITR now available, taxpayers can efficiently address these issues, ensuring accurate tax processing.
Understanding Rectification in Income Tax Filing
What is Rectification?
Rectification refers to the process of correcting apparent errors in an ITR filed with the Income Tax Department. These errors may be due to calculation mistakes, incorrect tax credits, or omission of valid deductions. Filing an online rectification request for ITR helps in fixing such discrepancies without manual intervention.
Why is Rectification Necessary?
Mistakes in tax filings can lead to unnecessary financial burdens, including excessive tax payments or notices for outstanding demands. The online rectification request for ITR ensures that taxpayers only pay what is legitimately owed and receive the benefits they are entitled to.
Who Can File a Rectification Request?
Any taxpayer who has filed an ITR and identified a processing error that is apparent from the records can request rectification through the e-filing portal. The online rectification request for ITR is available for cases where discrepancies in the filed return are identified.
The Income Tax Department’s Online Rectification Feature
When Was the Feature Introduced?
This online rectification request for ITR feature was introduced in January 2025 to improve efficiency and accuracy in tax processing.
Key Benefits for Taxpayers:
• Convenience: No need to visit the tax office; the process is entirely online.
• Faster Processing: Digital submissions lead to quicker resolutions.
• Transparency: Taxpayers can track their requests in real-time.
When Can You Use the Rectification Request Before the AO?
Once the CPC’s processing timeline expires, the AO gains access to the ITR. At this point, rectifications need to be submitted directly to the AO. This is where the online rectification request for ITR comes into play, ensuring smooth and timely corrections.
Situations That Allow Rectification
• Deductions claimed but not processed
• Mismatch in tax credits (TDS, TCS, Advance Tax)
• Incorrect income classification
Common Errors Eligible for Rectification
• Tax deductions missing from the processed ITR
• Incorrect tax credit calculations
• Errors in tax payments and self-assessment tax claims
How to File a Rectification Request Online?
Step-by-Step Guide for Online Rectification Request for ITR:
Log in to the e-filing portal.
Select ‘Rectification Request’ under the services tab.
Choose the relevant assessment year and provide details.
Attach supporting documents for verification.
Submit the request and note the reference number.
Tracking Your Rectification Request
Taxpayers can track the status of their online rectification request for ITR by:
• Logging into the portal
• Navigating to the ‘Rectification Status’ section
• Checking the current stage of processing
What Happens After Filing a Rectification Request?
After submission, the AO reviews the request and may:
• Approve and update the ITR accordingly
• Seek additional documentation
• Reject the request with a valid reason
Key Differences Between Rectification and Revised Return
• Rectification is for correcting processing errors.
• Revised Returns are used for mistakes made by the taxpayer while filing.
Precautions While Filing Rectification Requests
• Verify all details before submission.
• Attach clear and valid supporting documents.
• Keep track of your request status through the online rectification request for ITR portal.
Frequently Asked Questions
No, rectifications can only be filed for AY 2023-24 and later.
Generally, it takes a few weeks to a couple of months.
You may refile with additional documents or appeal the decision.
Yes, if different errors need to be corrected separately.
Contact the tax department’s grievance redressal system.
