Online Rectification For Incorrect Tax Demands Now Available Up To AY 2023-24

According to a recent media report, the Income Tax Department (ITD) has enabled the filing of rectification applications before an income tax assessing officer (AO), through the e-filing Income Tax Return (ITR) portal. Introduced in January 2025, this online rectification feature is mostly useful for people seeking to address issues with their submitted ITRs, which the centralised processing centre (CPC) could not process in time owing to possible errors. According to the income tax law, the CPC needs to submit the ITR within nine months of the end of the financial year in which the ITR was filed. 

While processing the ITR, it is evident from the records that the  ITD makes simple mistakes, according to a media report. For instance, suppose a taxpayer has claimed deductions in the original or revised return, and the same has not been allowed while processing the ITR. In one more instance, suppose a taxpayer has made a correct claim of tax deducted at source (TDS) or tax collected at source (TCS) or self-assessment tax or advance tax, and while processing the ITR, the same has not been allowed. 

If the mistake is of a kind that you need to prove and base it on an interpretation, the rectification request cannot be used. 

Please find below how and when you can use the rectification request before the AO feature, and in which situations it can be useful. 

However, it is important to know how and when you can use the rectification request before the assessing officer (AO) and in which situations it can be useful: 

Times When Rectification Request Cannot Be Transferred: A rectification application needs to be filed within four years from the end of the financial year in which such an order or intimation has been issued. Also, based on who has the access right to the ITR, we need to file a rectification application to either the AO or the CPC.

Ways To Use The Rectification Feature On The e-Filing Portal: Sharing below a step-by-step guide on how to use the rectification feature on the e-filing portal: 

Step 1: Visit the ITR e-filing portal- https://eportal.incometax.gov.in. And then log in using your details. 

Step 2: Click on the ‘rectification’ column by going to the ‘services’ tab. Then you need to click ‘Request to AO seeking rectification.’ You will find a new webpage opening here, and you need to click on ‘New Request.’