Income-tax Act provides the taxpayer with an option to seek rectification of mistakes apparent from record under section 154 of the Act. The e-filing portal of the Income Tax Department provides the utility for online filing and tracking of rectification requests. Taxpayers who are not satisfied with the outcome of processing of their Income Tax Return by the Centralized Processing Centre, Bengaluru can avail of the facility of online filing and tracking of rectification requests available on https://incometaxindiaefiling.gov.in.

In case of any mistake in data entry of Tax payment or TDS details, taxpayer can select the “Rectification Request Type→Taxpayer is correcting data for Tax Credit mismatch only” and the use the option of pre-filling the correct details for the relevant Assessment Year while submitting the rectification request.

In case of data entry mistake in any other Schedule or omission of any details, taxpayer can select the option “Taxpayer is correcting Data in Rectification” and the reason for seeking rectification.

In any other case taxpayer can select the option “No further Data Correction Required, Reprocess the case” where the mistake in processing may have occurred due to non-reporting of TDS by deductor etc.

A detailed user manual for filing online rectification is available at: http://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Rectifcation_Manual.pdf?0.08833787460862363.

With this utility a taxpayer can also the monitor the status of disposal of rectification request.

CPC, Bengaluru has already processed 6,53,763 online rectification requests in F.Y. 2015-16 till 29th February 2016. CBDT is committed to ensuring accuracy in processing of returns and determination of refunds and seeks the active cooperation of taxpayers in ensuring correctness of data while submitting the return or rectification request.

Rectification under section 154 allows taxpayers to submit and track online corrections for tax credit and data-entry mismatches. Taxpayers may correct mistakes apparent from record by submitting a rectification request under section 154 via the Income Tax Department's e filing portal, which provides options to correct tax credit/TDS mismatches using pre filled details, to correct other schedule data or omissions with stated reasons, or to request reprocessing where processing errors (such as non reporting of TDS) have occurred; a user manual and status tracking facility are available through the portal.