A new feature has been launched by the Income Tax Department on its e-filing portal to allow rectification requests to the AO for incorrectly filed ITRs. This option enables taxpayers to submit rectification applications for assessment orders issued by the AO under Section 154 of the Income Tax Act, 1961, directly to their Assessing Officer (AO) online.
Currently, the Income Tax portal provides provisions to request rectification of past orders via CPC and CIT(A). By implementing the online rectification process, the assessment order issued by the Assessing Officer helps taxpayers avoid submitting rectification requests manually or raising a grievance. However, this also reduces unnecessary measures.
Section 154 of the Income Tax Act permits taxpayers to request the correction of errors stated in the records of their income tax orders. Such errors might comprise clerical mistakes, calculation errors, or other discrepancies that require correction. Earlier the rectification process comprised various steps and manual interactions directing to the delays and inefficiencies.
Now the taxpayers can submit the rectification requests to their AO via the income tax portal. The taxpayers via introducing the update can ask the Assessing Officer(AO) to correct the mistakes or errors in the assessment order at the first phase itself online.
Steps to E-file Rectification Request Online
The updated system permits the taxpayers to submit the rectification requests online irrespective of who carries the access rights:
- Go to the Income Tax e-filing portal and log in with your credentials.
- Proceed to the ‘Services’ tab and select ‘Rectification’ from the dropdown menu.
- Select ‘Request to AO Seeking Rectification.’
- Tap ‘New Request’ and furnish the critical details to complete your rectification application.
Advantage of Rectification Request Online
The updated feature is assisted to solve the problems like-
- Income mismatches: Differences between the income reported and tax records.
- Errors in tax credit: Missing or wrong tax Deducted at Source (TDS) credits.
- Exemption omissions: Apart from the eligible deductions or exemptions.
