Rectification requests correct processing errors apparent from records, adjusting tax liability, income classification, deductions, and personal information. Rectification requests permit correction of mistakes apparent from the record in CPC processing of an income tax return, limited to errors discoverable on the return and record. Correctible categories include Total Tax Liability (e.g., unmatched payments, interest/tax computation variances), Gross Total Income (e.g., wrong head of income, salary mismatches, denied brought forward losses), Total Deductions (e.g., Chapter VI A, MAT/AMT credit issues), and Personal Information (e.g., gender, residential status). Rectification is not for bank or address changes or taxpayer errors that require a revised return.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification requests correct processing errors apparent from records, adjusting tax liability, income classification, deductions, and personal information.
Rectification requests permit correction of mistakes apparent from the record in CPC processing of an income tax return, limited to errors discoverable on the return and record. Correctible categories include Total Tax Liability (e.g., unmatched payments, interest/tax computation variances), Gross Total Income (e.g., wrong head of income, salary mismatches, denied brought forward losses), Total Deductions (e.g., Chapter VI A, MAT/AMT credit issues), and Personal Information (e.g., gender, residential status). Rectification is not for bank or address changes or taxpayer errors that require a revised return.
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TaxTMI 
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TaxTMI 
