Income Tax Dept warns public against cash dealings of Rs 2 lakh or more saying that the receiver of the amount will have to cough up an equal amount as penalty.


1. Can I make rectification or other correspondence with CPC in paper form?
Answer: No

2. What CPC reference number should I enter while filing Rectification request?
Answer: You need to enter the Communication Reference Number as per the latest
order/intimation received from CPC u/s 143(1) OR 154.

3. I am getting error while filing rectification u/s 154, "Incorrect details. Please enter details as 
per the latest order." What should I do?
Answer: This error occurs due to one the following reasons:
a. When you are entering one of the below fields wrongly-
    Communication Reference Number
    CPC Order Date
Ensure that you enter the above two fields exactly as mentioned in the CPC Order. Also,
please make sure you select the correct Assessment Year.
b. If a subsequent CPC Order exists. For example: If you have received an intimation/order
from CPC on 23rd September, 2011 and another on 30th November, 2011 you can file a
Rectification using the latest i.e. the order received on 30th November,2011, for the relevant
Assessment Year.
c. If you have filed a Rectification for a relevant Assessment Year and the same has been
rejected by CPC, a new Order is sent by CPC. Now, if you are filing another rectification using
the old CPC Communication Reference number, the error message will occur.

4. I am getting error while filing rectification u/s 154, "Rectification application already submitted 
for this Assessment Year." Can I file another Rectification request?
Answer: No. You can file another Rectification ONLY once the previous one is processed in
CPC. You will get an Order u/s 154 once the Rectification is processed. To view the status of
your e-Filed Rectification, LOGIN and GO TO 'My Account' → 'Rectification status'.

5. I want to file a Rectification for correcting data for Tax Credit mismatch ONLY. Do I need to 
upload an XML (generated from the Excel Return preparing software utility)?
Answer: No. Select the user type as 'Taxpayer Correcting Data for Tax Credit mismatch only'
and then provide TCS, TDS or IT (Advance Tax/Self Assessment Tax) details. Submit the
request. No XML upload/submission is required.

6. I want to file Rectification to correct data. Do I need to upload an XML (generated from the 
Excel Return preparing software utility)?
Answer: Yes. However, according to the provision u/s 154 in Income Tax Act, an assessee
can only file Rectification for data apparent from the record.

7. I want to file a Rectification request for reprocessing my Income Tax Return for tax Credit 
mismatch OR Gender mismatch OR Tax/Interest mismatch. Do I need to upload an XML 
(generated from the Excel Return preparing software utility)?
Answer: No. Select the user type as 'No further Data Correction required. Reprocess the
case' and then select the respective check-box: Tax Credit mismatch OR Gender mismatch
OR Tax/Interest mismatch. Submit the request. NO XML upload/submission is required.

8. I am audited under Section 44AB. Is it mandatory for me to file Rectification using Digital 
Signature Certificate?
Answer: Yes.

9. I am the authorized signatory of a company. Is it mandatory for me to file Rectification for my 
company using Digital Signature Certificate?
Answer: Yes.

10. How can I see the rectification status?
Answer: LOGIN and GO TO 'My Account' → 'Rectification Status'.

11. My e-Filed Income Tax Return has been processed by CPC raising a demand or with less 
refund. Whom do I need to approach for Rectification?
Answer: In case your Income Tax Return for the relevant Assessment Year is processed and
is with CPC, online Rectification request may be made on website. However, in case, the
rectification rights are transferred to AST then, you need to approach AO with rectification
application on paper. For knowing whether the processed Income Tax Return is with CPC or
AO, the taxpayer should LOGIN and GO TO 'My Account → My Returns/Forms' and check
the status.

12. If assessee has uploaded wrong rectification request, what is the process of correction of 
Answer: Assessee can withdraw rectification within 7 days of upload, if assessee has
uploaded wrong rectification request. LOGIN and GO TO 'My Account' → 'Rectification status'

13. Can an Income Tax Return e-Filed with one ITR Form say ITR-2 be rectified in any other ITR form?
Answer: No.

14. The demand raised by CPC has been paid off by me, do I have to file rectification to get this 
demand reduced?
Answer: No, the demand will automatically get reduced by the payments made therein (minor
code 400).

15. The return for AY 10-11 was a refund, which is adjusted with the demand of AY 2009-10, this 
demand was already paid off by me what should I do to get the refund wrongly adjusted?
Answer: Apply for rectification for the year of demand AY 2009-10.

16. I have filed the Original Income Tax Return as paper return. Can I file the revised return 
electronically as e-Filed Income Tax Return?
Answer: No

17. I have e-Filed the Original Income Tax Return. Can I file the revised return in paper-form?
Answer :No

18. I filed my Original Income Tax Return post due date and I want to revise that Income Tax 
Return. Can I file a Revised Return?
Answer: You cannot file a Revised return if the Original was filed post due date (Belated).

19. How to file a revised return?
Answer: The process of filing a Revised Return is the same as filing an Original Return. The
ONLY difference is that in the Excel utility (Return Preparing Software), you need to select the
'Revised' return option and provide the Original e-Filing Acknowledgement number and Date
of filing the Original return. Further, the assessee is required to select the section of return
filing as u/s 139(5).

20. How many times I can file the revised return?
Answer: Legally, a return can be revised any number of times before the expiry of one year
from the end of the Assessment Year OR before the completion of the assessment by the
Department; whichever event takes place earlier.

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  1. I have paid the Interest on late payment demanded by CPC. Now do i have to revise the TDS return?
    What is additional late payment interest against the processing of latest correction of statement?
    Please help.

  2. Yes only by filing revised return your demand will be rectified in the system. As there is no provision of charging interest on processing of latest correction statement in the act. Only the dept can do at the most is charge intt on late deposit of Tax and Intt. No mechanism has been made available by CPC regarding charging of intt. on processing of correction statement by the dept.

  3. I received a demand requested intimation. So I paid the outstanding demand. Now do I need to submit revised returns

  4. No, demand should automatically got adjusted