Register Company for e-Filing

This pre-login facility is available to all Companies who want to register on and access the e-Filing portal. The Registration service enables the user to access and track all tax-related activities. The prerequisites to register a company is as follows:

  • Valid and Active PAN of the Company
  • PAN of Principal Contact should be registered on the e-Filing portal
  • Digital Signature Certificate (DSC) of Principal Contact registered for the specified PAN

Steps to Register Company on e-Filing Portal

  1. Register Option

    Click on the option to register on the e-Filing portal.

  2. Register as Taxpayer

    Select Register as Taxpayer and enter the PAN of the company. Click Validate. In case the PAN is already registered or invalid, an error message is displayed.

  3. Enter required details

    Fill in all the mandatory details like Name of Organization, DOI, Type of Company and CIN on the Basic Details page and click Continue.

  4. Enter Contact Details

    After PAN is validated, the Principal Contact Details page is displayed. Enter the mandatory details like Primary Mobile Number, Primary email ID and Postal Address of the Principal Contact and click Continue.

  5. Validate OTP

    Two separate OTPs are sent to the primary mobile number and email ID of the Principal Contact as entered in step 4. Enter the two separate 6-digit OTPs received on the mobile number and email ID and click Continue. 

  6. Verify Details

    Edit the details in the Verify Details page if necessary, and click Confirm.

  7. Set Password

    On the Set Password page, enter your desired password in both the Set Password and Confirm Password fields. Provide your personalized message and click Register.

  8. Success Message

    When you are successfully registered, click Proceed to Login to begin the login process.

FAQs

Why do I need to register as Company? 

Registration service helps in creating a user account in the e-Filing Portal. A Company has to be registered in the portal to avail services such as filing of ITR, tax deducted details, refund status, etc. All tax related activities can be tracked through the e-Filing Portal only after registration.

What are the prerequisites for registering as a Company? 

A valid and active PAN of the company and registered DSC of Principal Contact are required to register as a Company in the e-Filing Portal. The PAN of the Principal Contact should be registered on the e-Filing portal.

Who is a Principal Contact?

Principal Contact is the individual who acts as the main representative of the Company. An individual who has a signing authority and the capacity to bind the Company is designated as the Principal Contact. The Principal Contact will receive all communications (including notices/orders) from the Income tax Department with respect to the company. The Principal Contact must register in the e-Filing Portal with Name, Address, Phone Number and other details.

Register Tax Deductor and Collector on IT Portal

The pre-login service is available to all tax deductors or collectors who want to register on the e-Filing portal. The registration service enables the user to access and track all tax-related activities. The only prerequisite for this service to register a deductor or collector is to have a valid and active TAN and PAN of the principal contact should be registered on the e-Filing portal.

Steps to Register Deductor or Collector on e-Filing portal

  1. Visit e-Filing portal

    Click on the option to register.

  2. Tax Deductor and Collector

    Click Others and select the Category as Tax Deductor and Collector.

  3. Validate TAN

    Enter the TAN of the Organization and click Validate.

  4. TAN available in database

    If the TAN is available in the database, registered with TRACES and the registration request is not raised already and pending for approval:
    a. Click Continue to view the Basic Details page
    b. The basic details are pre-filled. Click Continue

  5. TAN available in the database but not registered on TRACES

    If the TAN is available in the database, but not registered with TRACES and registration request is not raised already and pending for approval:
    a. Click Continue to view the TRACES page
    b. Click Register with e-Filing on TRACES to view the Basic Details page
    c. Enter the basic details as required and click Continue

  6. Enter required details

    Fill in the details of the person making payments or collecting tax and click Continue.

  7. Contact Details

    Provide the contact details including Primary Mobile Number, email ID and Postal Address. Click Continue.

  8. Validate OTP

    Two separate OTPs are sent to your primary mobile number and email ID. Enter the separate 6-digit OTPs received on your mobile number and email ID and click Continue. 

  9. Review Details

    On the Verify Details page, review the details provided and edit the details if necessary. Click Confirm.

  10. Set Password

    On the Set Password page, enter your desired password in both the Set Password and Confirm Password textboxes, set your personalized message, and click Register.

  11. Success Message

    A success message is displayed along with the transaction ID. Please keep a note of the Transaction ID for future reference. The registration process is complete upon receiving approval from the competent authority.

FAQs

Should I be registered with TRACES before registering on the e-Filing portal?

Yes, you must first be registered on the TRACES portal before you can register as a Tax Deductor and Collector on the e-Filing portal.

Why should I register as a tax deductor / collector on the e-Filing Portal?

The e-Filing Portal offers various services and functionalities for registered users. TDS / TCS returns can be submitted online by the Tax Deductors and Collectors only after registering on the e-Filing Portal.

Generate Static Password on New IT Portal

The Generate Static Password service is one of the various options available for two-factor authentication (an additional security layer to your e-Filing password) for logging in to the e-Filing portal. Static password is useful if you do not have good mobile network connectivity to receive OTP. This service is available to all registered users on the e-Filing portal (post login). The only requirement for this service is that the taxpayer should have be a registered user on the e-Filing portal with valid user ID and password.

Features of Static Password

  • You will receive 10 system-generated static passwords on your email ID registered with e-Filing
  • You can use any one at a time for login. However, the same static password cannot be reused
  • The static passwords sent to you will be active for 30 days from the date of generation
  • You can generate static passwords again after you have used up all 10 passwords, or after 30 days are over (whichever comes first)

Steps to Generate Static Password

  1. Visit the IT portal

    Login using valid credentials.

  2. My Profile

    Click on the My Profile option from the top right corner of the page.

  3. Static Password Option

    Click on the Static Password Option presented on the left column.

  4. Generate Static Password

    A list of instructions about static password and where it can be used appear on the Static Password page. Read the instructions carefully and click Generate Static Password.

  5. Success Message

    A success message is displayed on successful generation of your static password.

If you have unused static passwords, there will be a message specifying how many passwords you have, and the number of days before they expire (out of 30). To get a list of your unused static passwords on your email ID registered on the e-Filing portal, click Resend Static Password.

FAQs

Can I generate static passwords multiple times, or is it a one-time activity?

Yes, you can generate static passwords multiple times, but only after expiration (after 30 days from generation) or consumption of all 10 static passwords.

I already have an e-Filing password. Why do I need a static password?

For enhanced security, logging in to the e-Filing portal involves two-factor authentication. Two-factor authentication is a method with an additional security layer (in addition to username and password). Static password is one of the two-factor authentication methods after entering your e-Filing user ID and password.

How do I know if a particular static password has been used earlier?

You can manually keep track of the passwords you have used, or go to your Dashboard > Static Password tab > Click Resend Static Password. You will receive an email with the list of unused static passwords on your e-Filing registered email ID.

File Form 15CA and 15CB

What is Form 15CA and 15CB?

As per the Income Tax Act, any payment made by a resident to a non-resident needs to be reported. Such taxpayer needs to file Form 15CA and Form 15CB. These forms include details such as the nature of payment, tax deducted (TDS) on such payment, and applicable provisions of DTAA (Double Taxation Avoidance Agreement).

The Income Tax Department on Monday extended permission for submitting form 15CA/15CB manually with authorised dealer for the purpose of foreign remittance till July 15 against June 30, earlier
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The Income Tax Department on Monday extended permission for submitting form 15CA/15CB manually with authorised dealer for the purpose of foreign remittance till July 15 against June 30, earlier

Form 15CA

It is a declaration wherein the person making payment to non-resident states that he has deducted the tax from any payments so made to the non-resident.

Form 15CB

It is the certificate issued by a Chartered Accountant certifying that the provisions of the Double Taxation Avoidance Agreement – DTAA and the Income Tax Act have been complied with in respect of tax deductions while making the payments. Here are the following details it includes:

  • Details and nature of payment made to a Non Resident
  • Compliance with Section 195 of the Income Tax Act
  • Rate of TDS deducted
  • Applicability of the Double Taxation Avoidance Agreement

Revised Rules for Submission of Form 15CA and 15CB

The income tax department has revised the rules relating to preparation & submission of Form 15CA and Form 15CB. The revised rules became effective from 1st April 2016.

  • Form 15CA and 15CB which does not require RBI approval will be not be required to be furnished by an individual for remittance.
  • List of payments of specified nature mentioned in Rule 37BB, which do not require submission of Forms 15CA and 15CB, has been expanded from 28 to 33 including payments for imports
  • Form No. 15CB will only be required for payments made to non-residents, which are taxable and if the payment exceeds INR 5 lakhs

Applicability of Form 15CA or 15CB

  • If the amount of remittance is not chargeable to tax, then no forms are required
  • If the remittance is covered under a specified exemption list, then only Part D of the Form 15CA is to be submitted
  • Where remittance is less than INR 5 lakh in a particular financial year – Only Form 15CA – Part A to be submitted
  • When remittance exceeds INR 5 lakh – Form 15CA – Part C and Form 15CB to be submitted
  • Where remittance exceeds INR 5 lakhs and a certificate under Section 195(2)/195 (3)/197 of the Income Tax has been obtained – Form 15CA – Part B to be submitted

How to File Form 15CA and 15CB?

  1. Login to the e-Filing portal

    Login to the e-Filing portal using valid credentials.

  2. File Income Tax Forms

    Click on e-File > Income Tax Forms > File Income Tax Forms

  3. Search Form 15CA or 15CB

    On the File Income Tax Forms page, select the Form 15CA or 15CB. Alternatively, enter Form 15CA or 15CB in the search box to file the form.

  4. Enter the required details

    Click on the get started on the next page. You will be redirected to the particular form you had chosen. Enter the details.

  5. e-Verify the Form

    After entering all the details, scroll down and click on the option to e-verify.

  6. Successful verification

    After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Number.

FAQs

Who can use Form 15CB?

Form 15CB is accessed and submitted by a Chartered Accountant who is registered on the e-Filing portal. The CA must be assigned Form 15CA by the taxpayer in order to be able to certify the details in Form 15CB.

Is it mandatory to file Form 15CB before filing Form 15CA (Part C)?

Upload of Form 15CB is mandatory prior to filling Part C of Form 15CA. To prefill the details in Part C of form 15CA, the Acknowledgement Number of e-Verified Form 15CB should be verified.

Who is required to file Form 15CA?

As per Rule 37BB, any person responsible for paying to a Non-Resident, not being a Company, or to a Foreign Company shall furnish such information in Form 15CA.

Know Your TAN Details

The Know Your TAN Details service can be used by e-Filing users (both registered and unregistered). You do not have to log in to the e-Filing portal to use this service. This service allows you to view the TAN Details (Basic details and AO details) of a tax deductor and collector for a TAN. You can view the details by entering either the deductor name or the deductor TAN.

Prerequisites

Following are the details that you require in order to acquire the services of this tool:

  • Valid mobile number
  • Deductor of TAN or Deductor name
  • State of Deductor

Steps to Know Your TAN Details

  1. Know Your TAN Details Option

    Visit the e-filing portal and scroll down and click on the option of “Know TAN Details”

  2. Enter required details

    On the Know TAN Details page, in case you do not know the TAN of deductor, select the Name option as the search criteria. Select the Category and State of deductor; enter the Name of Deductor, and a valid Mobile Number accessible to you.

  3. Validate OTP

    After clicking on continue, you will receive a 6 digit OTP. Complete the validation process on the verification page.

  4. List of Deductors

    In case you had entered the name of the deductor on the “Enter TAN Details” page, you will see a list of all records that match the name. Click the required Name of Deductor from the TAN Details table, and you will be able to view the deductor’s individual TAN Details.

  5. TAN details

    In case you had entered the deductor TAN on the “Enter TAN Details” page, you will see the matching record.

FAQs

Who needs to obtain TAN?

TAN must be obtained by all persons responsible for deducting tax at source or who are required to collect tax at source. It is compulsory to quote TAN in TDS/TCS return, any TDS/TCS payment challan, TDS/TCS certificates and other documents as may be prescribed in communications with the ITD. However, a person required to deduct TDS as per Section 194IA or Section 194IB or Section 194M, can quote PAN in place of TAN.

Is it mandatory for government deductors to apply for TAN? 

Yes.

Is a separate TAN required to be obtained for the purpose of Tax Collection at Source?

In case a TAN has already been allotted, no separate application needs to be made for obtaining TAN. The same number can be quoted in all returns, challans and certificates for TCS.

Authenticate Notice Issued by ITD

The Authenticate Notice/Order issued by Income Tax Department service is available to both registered and unregistered users of the e-Filing portal as a pre-login service to verify the authenticity of a notice, order, summons, letter or any correspondence issued by Income Tax Authorities.

Process to Authenticate Notice/Order Issued by ITD

  1. Visit the e-Filing portal

    Go to the e-Filing portal and scroll down and click on Authenticate Notice / Order issued by ITD.

  2. Select from the options provided to authenticate the notice/order

    Following are the options provided:
    PAN, Document type, Assessment Year, Date of Issue and Mobile Number
    – Document Identification Number and Mobile Number

  3. Selecting the first option

    Select PAN, Document type, Assessment Year, Date of Issue and Mobile Number.

  4. Enter the required details

    Next, enter the details in the PAN, select the document type and assessment year, enter mobile number and date of issuance and click on continue.

  5. Enter OTP

    Enter the OTP received after the completion of step 2.

  6. Validation of OTP

    Once the OTP is validated, the document number of the notice issued along with the date of issue of the notice will be displayed.
    * In case  no notice was issued by ITD, it will display a message – No record found for the given criteria

  7. Selecting the Second Option

    Select Document Identification Number and Mobile Number.

  8. Enter the required details

    Next, enter the document identification number and mobile number and click on continue.

  9. Enter OTP

    Finally, enter the OTP received after the completion of step 2.

  10. Success Message

    You will receive the following message after the completion of the procedure.

FAQs

Why do I need to authenticate notice/order issued to me by Income Tax Authorities?

Every communication by ITD issued on or after 1st October, 2019 shall bear a unique Document Identification Number (DIN). In order to satisfy yourself that the notice/order or any communication received by you is genuine and issued by Income Tax Authority, you can authenticate any notice/order or any communication using this service.

What if the ITD notice/order does not bear a DIN?

In such case, the notice/order/letter received by you would be treated as invalid and shall be non est in law or deemed to be as if it has never been issued. You do not need to take any action or respond to such communication.

Do I need to enter the same mobile number as registered on the e-Filing portal to authenticate my notice?

No, it is not mandatory to enter the mobile number registered on the e-filing portal to authenticate the notice/letter or any communication issued by Income Tax Department. You may choose to receive OTP on any mobile number which is accessible to you by entering it in the ‘mobile number’ field.

How to Generate EVC on the e-Filing Portal?

The service to generate the electronic verification code is only applicable to the individuals registered on the e-filing portal. This article explains how to generate EVC on the e-filing portal. This service provides the following functions to the users:

Prerequisites

  • Registered user on e-Filing portal as Individual Taxpayer with valid user ID and password
  • Validated and EVC enabled bank account in the e-Filing portal (For Bank Account option)
  • Validated and EVC enabled demat account in the e-Filing portal (For Demat Account option)
  • PAN linked with bank account (For Net banking option)
  • Valid debit card (For Bank ATM option)
  • Respective bank account should be linked with PAN and same should be registered at e-Filing (For Bank ATM option)

How to Generate EVC?

  1. Login to the e-filing portal

    Visit the e-filing portal and login using the user ID and password.

  2. Generating EVC

    Click on Services > Generate EVC from the dashboard.

  3. Procedure to Generate the electronic verification code

    On Generate EVC page, select PAN / TAN and click Continue.

  4. Methods to generate the electronic verification code

    Here are the following methods:
    Net Banking
    Bank Account
    Demat Account and Bank ATM

  5. Net Banking

    Upon selecting this option, you will be asked to login via net banking. Select the appropriate bank.

  6. Generate EVC via Net Banking

    Sign in to your bank account using net banking and click on the link to log in to the e-Filing portal. On your Dashboard, click Services > Generate EVC

  7. EVC Generated Successfully

    You will receive the generated EVC on your mobile number and e-mail ID registered on the e-Filing portal and success message will be displayed.

  8. Generating EVC via Bank Account

    On the Generate EVC page, select Through Bank Account and click Continue. A success message will be displayed, and you will receive the EVC on your mobile number and email ID verified by the bank.

  9. Generating EVC via Demat Account

    Select the option to generate EVC via Demat account and click on continue and repeat the above mentioned process. Hence, you will receive a success message with your EVC on your mobile number and email ID verified by NSDL / CDSL.

You can also generate an EVC in an offline mode by visiting your nearest ATM, entering your PIN and selecting the “Generate EVC for Income Tax Filing“. You will receive an EVC on your mobile number and email ID registered with the e-filing portal.

FAQs

What is an EVC?

An Electronic Verification Code (EVC) is a 10 digit alphanumeric code that is sent to the registered mobile number of the tax filer while filing his/her returns online.

How long is the EVC valid for?

EVC is valid for 72 hours.

How to Download pre-filled JSON and File ITR Using JSON File on the New IT Portal for AY 2021-22?

What is JSON Utility?

Financial Year 2021-22 started with the Central Board of Direct Taxes introducing JSON Utilities for ITR filing. The Income Tax Department has decided to discontinue the current Excel and Java versions of the ITR Utilities from AY 2021-22. Currently, the JSON Offline Utility is enabled only for ITR 1 and ITR 4, the other ITRs will be added in the utility in the next releases. Follow this step-by-step procedure to download JSON from the Income Tax e-Filing Portal.

What Data is available in the Prefilled JSON?

The imported prefilled data can be edited to change basic information such as address, name, bank details, etc. However, you cannot change the PAN details. In such a case, you will have to edit the information of your PAN on the e-filing portal and then will have to again download the prefilled JSON file. Here is a list of the details present in the prefilled JSON file:

  • Prefill Taxpayer Information: includes assessee name, contact details, residential status, date of birth, taxpayer category, PAN and Aadhaar details. 
  • Prefill Bank Account: includes your pre-validated bank account
  • Prefill Income Details: includes incomes like salary, house property and other sources
  • Prefill Tax Credits: includes TDS/TCS, self assessment tax, advance tax
  • Prefill Bought Forward Losses: Includes house property, capital gains and business & profession losses reported when filing ITR within the due date in the  previous year.

Step by Step Guide to Download JSON Offline Utility

  1. Visit the Income Tax e-Filing Portal

    Go to the Income Tax e-Filing Portal, i.e, the IT Portal 2.0

  2. Downloads

    Now, click on the Downloads option from the dashboard

  3. Download the Common Utility

    Click on the option to download the common utility for ITR 1 to ITR 4.

  4. Open the ITR Utility Folder

    After the Zip Folder is downloaded, open the Utility from that folder and if you receive a message asking to ‘Run Anyway’ the programme, click on ‘Run Anyway’

  5. Utility will start installing

    After you select ‘Run Anyway’ your ITR Utility will start installing

  6. Now, click on Continue

    After you install the utility you land on the Homepage. Now Click on continue.

  7. File your ITR

    From here you will be able to file your Income Tax Return for AY 2021-22

Download Prefilled JSON

  • Login to the www.incometax.gov.in and click on e-File > Income Tax Returns > Download Pre-Filled Data
  • Next, enter the details such as assessment year and click on continue.
  • Select the mode of filing as offline. You will be asked to select the ITR type and Filing type. Choose the appropriate options and click on proceed.
  • Finally, click on the option to download the prefilled data.

You can attach this file in the income tax JSON utility you had downloaded to file your ITR.

How to File ITR Using JSON?

After preparing your ITR, you need to upload the prepared ITR JSON file using below mentioned steps:

  • Visit the Income Tax Portal and login using valid credentials.
  • Click on the e-File > Income Tax Returns > File Income Tax Return from the dashboard
  • In order to file the return using the JSON file, the taxpayer needs to select the mode of filing as offline.
  • Attach the JSON file
  • In case there are no errors, the next screen would show you the message “Successful Validation“. Next, click on the “Proceed to Validation” option.
  • Confirm the submission of the income tax return.
  • Finally, you would receive the success message displaying the successful submission of the ITR. You will also receive an email along with the acknowledgment number and the ITR-V on the registered email ID.

Submitting the ITR to the ITD is not the last step of the process. You still have to e-Verify your return within 120 days of the submission of your return.

FAQs

Is the facility to upload ITR at the e-filing portal enabled?

No, currenlty the facility to upload ITR at the e-filing portal is not enabled. Taxpayers can fill and save the file either within the utility or export the output json file to your system.

Can I make changes in my profile?

JSON Utility is enabled to import and pre-fill the data from the e-filing portal. You will be able to fill in the balance data and also edit the profile data other than PAN details in the utility, however, it is suggested to edit the same in your Profile at the e-filing website and regenerate prefill data.

What data does prefilled JSON contain?

Prefilled JSON contains data such as name, father’s name, bank account details, Aadhaar, address and contact details.

Types of ITR Status

The status of an Income Tax Return or ITR can be checked once the return has been filed and verified. Taxpayers should regularly check the status of their income tax return to ensure that the ITR has been accepted and processed. You can check the status of your ITR by logging in to your income tax account.

Types of ITR Status

  • Submitted and pending for e-verification: This status appears when you have filed the Income Tax Return, but is not e-verified. Or you have manually verified it and sent the acknowledgment to the department but the same has not been received by the department yet.
  • Successfully e-verified: If the status of your return is shown as successfully e-verified, it means that you have submitted and duly verified your return. But the processing of ITR is pending.
  • Processed: If the status is shown as ‘processed’, it means that the return is successfully processed by the department without any discrepancies.
  • Defective: The status of an ITR shows ‘defective’ if it hasn’t been filed in accordance with provisions of the law. If your return is found defective then you will receive a notice of defective return under section 139(9). Asking you to rectify the defect within 15 days from the date of receiving notice. In case, the taxpayer does not respond within the set time limit, then ITR shall be treated as invalid.
  • Case transferred to Assessing Officer:
    • It means the Centralized Processing Centre of the Income Tax Department has transferred the ITR to the jurisdictional assessing officer to process it.
    • CPC generally transfers only those cases to the assessing officer which may involve complexities that could not be processed without any human intervention and thus require the assessing officer to step in.
    • If your case has been transferred to the jurisdictional assessing officer, then just wait for a communication from the respective officer.
    • The assessing officer may ask you to provide necessary evidence in support of your claim or assertions to process the return.

Steps to check ITR Status

Without the Login Credentials

  1. Income Tax Return Status

    Visit the e-filing portal and scroll down and click on the option Income Tax Return Status option.

  2. Enter required details

    On the next screen, enter the acknowledgement number and a valid mobile number and click on continue.

  3. Enter OTP

    Next, enter the 6 digit OTP you receive on the mobile number.

  4. ITR Status

    On successful validation, you will be able to view the status of your ITR.

With Login Credentials

  • Login to the e-Filing portal using your login credentials.
  • Click e-File > Income Tax Returns > View Filed Returns
  • On the View Filed Returns page, you will be able to view all the returns filed by you. You will be able to download ITR-V Acknowledgement, uploaded JSON (from the offline utility), complete ITR form in PDF, and intimation order (by using the options on the right-hand side).
  • Click View Details to view the life cycle of the return and action items related to it (e.g., returns pending for e-Verification).

FAQ

Why is it important to check my ITR status?

ITR status shows the current status/stage of your filed ITR. Once your ITR has been filed, you may check if it has been accepted and processed by the Income Tax Department. In certain cases where some discrepancies are found, you may need to respond to the communication from the ITD. Hence, it is advisable to periodically check your ITR status.

Do I need to log in to check my ITR status?

No, ITR status can be checked pre-login as well as post-login. You can avail additional information like downloading the return / intimation if you check your ITR status post-login.

Do I need my mobile number registered with the e-Filing portal to view my ITR status without logging in?

No, you can use any valid mobile number to view your ITR status without logging in. However, you need to enter the valid ITR acknowledgement number if you are using this service without logging in.

Rectification under Section 154 of Income Tax Act

What is Rectification Request u/s 154?

As part of the return filing process, the Income Tax Department processes an ITR and sends intimation u/s 143(1) to the taxpayer. Intimation u/s 143(1) matches the data as per ITR filed by the taxpayer with the calculations computed by the Income Tax Department. In the case of a mismatch, the taxpayer has an option to file rectification under section 154 of the Income Tax Act. Both the taxpayer and the assessing officer has the right to make correction in the Income Tax Return. They can file rectification for a time limit of up to 4 years from the end of the financial year.

Prerequisites

  • Registered user on the e-Filing portal with valid user ID and password
  • For registered taxpayers (or Authorized Signatory / Representative Assessee on behalf of the taxpayer):
    • Received an intimation u/s 143(1) of the Income Tax Act, 1961 or u/s 16(1) of the Wealth Tax Act from CPC, Bengaluru
    • Add ERI using the My ERI service (applicable only if the taxpayer wants to engage an ERI)
  • For registered ERI users:
    • Add the taxpayer as a client using the Add Client service
    • ERI status is Active
  • Both registered taxpayers and registered ERI users:
Rectification of Wealth Tax Return can be filed using this service for AY 2014-15 and AY 2015-16 only
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Rectification of Wealth Tax Return can be filed using this service for AY 2014-15 and AY 2015-16 only

Classification of Rectification Requests under section 154 of Income Tax Act

Income Tax Rectification

Reprocess the return

If the taxpayer has furnished correct details in the ITR but CPC has not considered it during the processing

Tax credit mismatch correction

To make correction in details of TDS/TCS/IT Challans and resolve Tax Credit Mismatch

Additional information for 234C interest

To make correction in the calculation of interest under Section 234C for the correct processing of ITR

Status Correction

If the taxpayer has been charged with Maximum Marginal Tax Rates while processing of ITR without giving effect to the correct ‘Status’ and ‘Sub-Status’

Exemption section correction

To make correction in data reported in the ITR by selecting appropriate reasons for correct processing by CPC

Return data correction (Offline)

To make correction in data reported in the ITR by selecting appropriate reasons for correct processing by CPC in offline manner

Return data correction (Online)

To make correction in data reported in the ITR by selecting appropriate reasons for correct processing by CPC in online manner

Wealth Tax Rectification

Reprocess the Return

If the taxpayer has furnished correct details in the wealth tax return but it has not considered during the processing

Tax Credit Mismatch Correction

To make correction in details of Tax Challans and resolve Tax Credit Mismatch

Return Data Correction (XML)

To make correction in data reported in the tax return by selecting appropriate reasons and uploading XML for correct processing

Do not use rectification request for changing bank account or address details of your Income Tax Return
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Do not use rectification request for changing bank account or address details of your Income Tax Return

How to file rectification online under section 154 of Income Tax Act?

  1. Login Income Tax Website

    Login to your e-filing account using your user ID and password.

  2. Rectification Option

    Click on e-File > Rectification option from the dashboard.

  3. New Request

    On the rectification page, click on the option to generate a new request.

  4. Enter Details

    On the New Request page, your PAN will be auto-filled. Select Income Tax or Wealth Tax. Enter the assessment year.

  5. Intimation Reference Number

    If you select the Wealth Tax option, you also need to enter the latest intimation reference number, and click Continue.

View Status of Rectification Report

  • Log in to the e-Filing portal using your user ID and password
  • Click on Services > Rectification Request > Rectification Status
  • On the Rectification Status page, click Rectification Reference Number to view the rectification details based on the Request Type (Income Tax Rectification or Wealth Tax Rectification) submitted by you
  • You can select Take Action or View Details against the Rectification Reference Number

FAQs

When do I need to submit a rectification request?

A request for rectification can be submitted on the e-Filing portal if there is any mistake apparent from record, in an Intimation issued u/s 143(1) or order u/s 154 by the CPC or by the Assessing Officer (where rectification rights are transferred by CPC) . A rectification request can be submitted only for returns that are already processed by CPC.

What are the different request types for wealth tax rectification?

Reprocess the Return, Tax Credit Mismatch Correction and Return Data Correction.

I want to file a rectification against an intimation u/s 143(1) from 5 years ago. Why is the system not allowing it?

You are not allowed to file rectification request after the expiry of 4 years from the end of the FY in which the intimation u/s 143(1) was passed. 

Can I rectify my previously filed ITR using the rectification request service?

If you notice a mistake in your submitted ITR, and it has not processed by CPC, you can submit a revised return. You can use the rectification request service on the e-Filing portal only against an order/notice from CPC.