How to Download Rectification Order U/S 154
If you have filed your income tax return online and received an intimation from the Central Processing Centre (CPC) or an order from the Assessing Officer (AO) that contains a mistake apparent from record, you can file a rectification request under section 154 of the Income Tax Act, 1961. This will allow you to correct the error and get a revised intimation or order that reflects the correct computation of your income, tax liability, refund, or demand. In this article, we will explain what is a rectification order u/s 154, how to file a rectification request online, and how to download the rectification order online.
What is Rectification Order U/S 154?
Definition and purpose of rectification order
A rectification order u/s 154 is an order issued by the income tax department to amend any mistake apparent from record in any order passed under any provision of the Income Tax Act. The purpose of a rectification order is to correct any error that is obvious, glaring, or self-evident in the original order, such as an arithmetical mistake, a clerical error, an omission of facts, or a wrong application of law.
how to download rectification order u s 154
Types of errors that can be rectified
The following types of errors can be rectified by filing a rectification request under section 154:
An error of fact, such as a mismatch in tax credit, advance tax, gender, residential status, etc.
An arithmetic mistake, such as a wrong calculation of income, tax, interest, penalty, etc.
A small clerical error, such as a spelling mistake, a wrong PAN number, a wrong assessment year, etc.
An error due to overlooking compulsory provisions of law, such as a deduction not allowed, a set-off of losses not done, a tax rate not applied correctly, etc.
However, the following types of errors cannot be rectified by filing a rectification request under section 154:
An error that requires investigation or verification of facts or evidence.
An error that involves a debatable point of law or interpretation.
An error that results from a change in income or claim of deduction or exemption.
An error that affects the rights of third parties or other assessees.
Time limit and authority for rectification
A rectification request under section 154 can be filed within four years from the end of the financial year in which the original order sought to be amended was passed. For example, if the original order was passed on 15th July 2020 for the assessment year 2020-21, the rectification request can be filed till 31st March 2025.
A rectification request under section 154 can be filed by either the assessee or the income tax authority who passed the original order. The income tax authority can suo moto initiate the rectification process if they notice any mistake apparent from record in their own order or in an order passed by their subordinate authority. The assessee can also file a rectification request online on the e-Filing portal if their return was processed by CPC or their AO has transferred the rectification rights to CPC.
How to File Rectification Request Online?
Steps to file rectification request on e-Filing portal
If you have filed your income tax return online and received an intimation from CPC or an order from AO that contains a mistake apparent from record, you can file a rectification request online on the e-Filing portal by following these steps:
Login to the e-Filing portal with your user ID (PAN), password, and captcha code.
Go to the 'e-File' menu and click on 'Rectification'.
Select the 'Order/Intimation to be rectified' as 'CPC' or 'AO' depending on who issued the original order.
Select the 'Assessment Year' for which you want to file the rectification request.
Enter the 'Communication Reference Number' and 'CPC Order Date' or 'AO Order Date' as mentioned in the original order.
Click on 'Validate' to verify the details and proceed to file the rectification request.
Types of rectification requests and options available
Depending on the type of error that you want to rectify, you can choose one of the following types of rectification requests:
Taxpayer Correcting Data for Tax Credit Mismatch Only: This option is for correcting the mismatch in tax credit (TDS, TCS, advance tax, self-assessment tax) between Form 26AS and the original return. You can modify the schedule of tax payments and claim the correct tax credit.
Taxpayer is correcting the Data in Rectification: This option is for correcting any other data in the original return, such as personal information, income details, deductions, exemptions, etc. You can modify any schedule of the return except the schedule of tax payments. You can also upload a new XML file of the revised return.
No further Data Correction Required. Reprocess the case: This option is for requesting the CPC or AO to reprocess the case without any change in data. This is applicable when there is an error in processing by the income tax department, such as a wrong tax rate, a wrong set-off of losses, a wrong computation of interest, etc.
Depending on the type of rectification request, you will have different options available to select or modify the data. You can also add or remove any donation or foreign asset details if applicable. You can also select or modify any bank account for refund credit if applicable.
How to e-verify the rectification request
After selecting or modifying the data for rectification, you will have to e-verify your rectification request using any of the following methods:
Using Aadhaar OTP: You can generate an OTP on your registered mobile number linked with your Aadhaar card and enter it to e-verify your rectification request.
Using EVC through Net Banking: You can login to your net banking account and generate an EVC (Electronic Verification Code) and enter it to e-verify your rectification request.
Using EVC through Bank Account Number: You can pre-validate your bank account number on the e-Filing portal and generate an EVC through SMS or email and enter it to e-verify your rectification request.
Using EVC through Demat Account Number: You can pre-validate your demat account number on the e-Filing portal and generate an EVC through SMS or email and enter it to e-verify your rectification request.
Using EVC through Bank ATM: You can swipe your debit card at your bank ATM and select 'Generate EVC for Income Tax Return Filing' and enter it to e-verify your rectification request.
How to Download Rectification Order Online?
Steps to download rectification order from e-Filing portal
If your rectification request is processed by CPC or AO, you will receive a revised intimation or order u/s 154 that will show the rectified computation of your income, tax liability, refund, or demand. You can download the rectification order online from the e-Filing portal by following these steps:
Login to the e-Filing portal with your user ID (PAN), password, and captcha code.
Go to the 'My Account' menu and click on 'View e-Filed Returns/Forms'.
Select 'Income Tax Returns' as 'Form Name' and select the 'Assessment Year' for which you filed the rectification request.
Click on 'Acknowledgement Number' of the relevant return.
Under 'e-Filed Returns/Forms', click on 'Intimation u/s 143(1)/154' link.
A PDF file of the rectification order will be downloaded. You can open it with a password. The password will be your PAN number in lower case followed by your date of birth in DDMMYYYY format. For example, if your PAN is ABCDE1234F and your date of birth is 01/01/1990, your password will be abcde1234f01011990.
How to view rectification status and reference number
You can also view the status of your rectification request and the reference number of the rectification order online on the e-Filing portal by following these steps:
Login to the e-Filing portal with your user ID (PAN), password, and captcha code.
Go to the 'My Account' menu and click on 'Rectification Status'.
Select the 'Assessment Year' for which you filed the rectification request.
Click on 'Submit' to view the status and reference number of your rectification request.
The status of your rectification request can be one of the following:
Submitted: This means that your rectification request has been submitted successfully but not yet processed by CPC or AO.
Processed: This means that your rectification request has been processed by CPC or AO and a revised intimation or order has been issued.
Rejected: This means that your rectification request has been rejected by CPC or AO due to some reason. You can view the reason for rejection by clicking on 'View Details' link.
How to deal with notice u/s 154 from CPC or AO
Sometimes, you may receive a notice u/s 154 from CPC or AO asking you to respond to their proposed rectification of any mistake apparent from record in their original order. You can deal with such notice by following these steps:
Login to the e-Filing portal with your user ID (PAN), password, and captcha code.
Go to the 'e-File' menu and click on 'Response to Outstanding Tax Demand'.
Select the 'Assessment Year' for which you received the notice u/s 154.
Click on 'Submit' to view the details of the proposed rectification and the outstanding tax demand.
You can agree or disagree with the proposed rectification by selecting one of the following options:
Agree with demand: If you agree with the proposed rectification and the outstanding tax demand, you can select this option and pay the tax online. You can also upload a challan copy as proof of payment.
Disagree with demand: If you disagree with the proposed rectification and the outstanding tax demand, you can select this option and provide a reason for disagreement. You can also upload any relevant document as evidence.
Click on 'Submit' to send your response to CPC or AO.
Conclusion
A rectification order u/s 154 is an order issued by the income tax department to correct any mistake apparent from record in any order passed under any provision of the Income Tax Act. You can file a rectification request online on the e-Filing portal within four years from the end of the financial year in which the original order was passed. You can also download the rectification order online from the e-Filing portal after it is processed by CPC or AO. You can also view the status and reference number of your rectification request online on the e-Filing portal. You can also deal with any notice u/s 154 from CPC or AO by agreeing or disagreeing with their proposed rectification and providing a reason and evidence for your response. We hope this article has helped you understand how to download rectification order u/s 154.
FAQs
Q1. What is the difference between a revised return and a rectification request?
A revised return is a return filed by an assessee to correct any mistake or omission in their original return before it is processed by CPC or AO. A revised return can be filed within one year from the end of the relevant assessment year or before completion of assessment, whichever is earlier. A rectification request is a request filed by an assessee or an income tax authority to correct any mistake apparent from record in any order passed under any provision of the Income Tax Act. A rectification request can be filed within four years from the end of the financial year in which the original order was passed.
Q2. How can I check if my rectification request is processed by CPC or AO?
You can check if your rectification request is processed by CPC or AO by logging in to the e-Filing portal and going to the 'My Account' menu and clicking on 'Rectification Status'. You can select the assessment year for which you filed the rectification request and click on 'Submit' to view the status and reference number of your rectification request. If the status is 'Processed', it means that your rectification request has been processed by CPC or AO and a revised intimation or order has been issued. You can also download the rectification order from the e-Filing portal by following the steps mentioned above.
Q3. How can I rectify an error in my original return after filing a rectification request?
If you have filed a rectification request and later found an error in your original return that requires a change in income or claim of deduction or exemption, you cannot file another rectification request for the same assessment year. You can only file a revised return for the same assessment year if your original return was filed within the due date and your assessment has not been completed. You can file a revised return online on the e-Filing portal by selecting 'Revised' as 'Return Filing Type' and entering the acknowledgement number and date of filing of your original return. You can also modify any data in your revised return except the schedule of tax payments.
Q4. What are the consequences of not responding to a notice u/s 154 from CPC or AO?
If you receive a notice u/s 154 from CPC or AO asking you to respond to their proposed rectification of any mistake apparent from record in their original order, you should respond to it within 30 days from the date of receipt of the notice. If you fail to respond to the notice within the stipulated time, CPC or AO will pass a rectification order u/s 154 based on their proposed rectification and issue a revised intimation or order. This may result in an increase in your tax liability, a reduction in your refund, or a creation of a tax demand. You can also be liable for interest and penalty for non-payment or short payment of tax.
Q5. How can I appeal against a rectification order u/s 154 passed by CPC or AO?
If you are aggrieved by a rectification order u/s 154 passed by CPC or AO, you can appeal against it before the Commissioner of Income Tax (Appeals) within 30 days from the date of receipt of the rectification order. You can file an appeal online on the e-Filing portal by selecting 'Form-35' as 'Form Name' and entering the details of your rectification order and grounds of appeal. You can also upload any relevant document as evidence. You can also e-verify your appeal using any of the methods mentioned above. You will receive an acknowledgement number and date of filing of your appeal. You can also track the status of your appeal online on the e-Filing portal. 44f88ac181
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