Rectification Common Errors for Income Tax return

Important Notes before e-Filing Rectification of errors for Income Tax return form-

You must file using the latest CPC Order for the selected Assessment Year 2014-15. For eg: If an

order has been passed by CPC Bangalore on 27th September, 2011 and other order has been

passed on 15th December, 2011, the assessee should e-File income tax return ONLY using current

latest date notification i.e. 15th December, 2011 order.

You can efile any another Rectification for the same Assessment Year ONLY if the previous

Rectification request is processed.

The CPC order details can be used ONLY once to file a Rectification request. Any subsequent

Rectification request should be filed using new or latest CPC order detail. However, same CPC

Order detail can be re-used if the e-Filed Rectification has been withdrawn by the assessee ( Note:

Time for withdrawal is 1 day from date of e-Filing the Rectification)

The rectification request can be withdrawn within 1 day if submitted by mistake or the request

needs to be amended. LOGIN and GO TO 'My Account' --> 'Rectification status' to withdraw the

Rectification.

Tips to user on filling Income Tax Return-

For cases where the XML for the Income Tax Return needs to be uploaded, it is suggested that -->

you start with the saved IT Return (Processed) data that was prepared by the return preparation

utility/software (Department provided excel software or other software), if available. --> you import

the details of the previous version into the new version of the utility using the "Import Previous

Version" . Then Click on "Import Previous Version" and select the path where the previous version

is available and then click OK. Data is uploaded successfully.

The complete Income Tax Return should be e-Filed and NOT just the schedules/ fields that need

change or correction. However, there should NOT be any other revision in Income or new claims of

deduction/ exemption made in the Rectification request, as this would lead to many rejection or

delay in processing by CPC Bangalore. Please note that this facility can only be provided by

Income Tax Department for correcting mistakes. In case you wish to make any changes in Incomes

or make a new claims, Revised Income Tax Return required to be filed as per the Income Tax

process.

Common mistakes in Income Tax return while filing Rectification

It is noticed that Communication Reference Number mentioned in the CPC Order (u/s 143(1) or

154) is incorrectly captured. It should be mentioned exactly as it appears on the CPC order.

Communication Reference Number cane be entered in the below format:

1st time Rectification - Example for AY 2011-12, ITR 3, the Communication number is

CPC/1112/I3/1000003276 I3 in the above reference number should be inferred as English alphabet

(I) and 3 indicated the ITR Form type.

Re-rectification - Example for AY 2011-12, ITR 3, the Communication number is

CPC/1112/T3/1000008998 T3 in the above reference number should be inferred as English

alphabet (T) and 3 indicated the ITR Form type.

Correct Assessment Year required to be selected.

The complete Income Tax Return should be e-Filed and NOT just the schedules/ fields that need

change/correction.

In case of change in 'Income', a rectification should NOT be filed again. A revised Income Tax

Return should be filed, subject to time limit as per the Income Tax Act.

In case of change in 'Bank Account details' OR 'Communication Address Details', Rectification

request should NOT be required to be filed. You can LOGIN and GO TO My Account --> Refund

Re-issue request and raise a request for change in the Bank Account/Address details (in case of

refund failure).

Note: Bank A/C details and Address details as in the original Income Tax Return (processed) will be

considered for any refund/demand notice, and not the bank account/address details mentioned in the

Rectified Income Tax Return.