How to rectify a processed income tax return

Rectification fixes a mistake apparent from the record in an intimation or order that CPC, Bengaluru issued after processing your return. Examples: TDS you paid wasn’t credited, or interest was worked out wrongly.

It isn’t a way to change your income or claim something new. For that, look at a revised or updated return.

Before you start

• You must have received an intimation under s.143(1) (1961 Act) for that return.
• You need your e-filing account, plus Aadhaar OTP, net banking or a DSC to e-verify.
• Have the intimation, your filed return, and your AIS / Form 26AS open so you can compare them.

Pick the right request type

Request type	Use it when
Reprocess the return	You think CPC should just process it again. You don’t change any data.
Tax credit mismatch correction	TDS, TCS, advance tax or self-assessment tax is missing or wrong in the intimation.
Additional information for 234C interest	Interest on deferred advance tax should take into account income that arose for the first time later in the year.
Return data correction (online)	You need to correct schedules in the return itself. You edit them on the portal.
Return data correction (offline)	The same, but you upload a JSON made with the offline utility.
Status / exemption section correction	Only for ITR-5 and ITR-7 for older years.

Steps

1. Log in and go to Services → Rectification → New Request.
2. Choose Income Tax, then the assessment year, then the request type.
3. Fill in or upload the corrected details.
4. Submit, then e-verify. You’ll get a confirmation by email and SMS.
5. Track it with the portal’s Rectification status service. Any new order appears on the portal and by email.

If the department proposes the correction

Sometimes the department sends you a s.154 notice proposing a correction. Respond to it in Pending Actions → e-Proceedings. For each proposed change, choose to agree or to disagree with a reason, tick the declaration and e-verify. See income tax notices.

Things to check

• Time limit: no rectification can be made more than four years from the end of the financial year in which the order or intimation was passed (s.287(8) of the Income-tax Act, 2025).
• New Act: for tax year 2026-27 onwards, the Income-tax Act, 2025 renumbers these: processing under s.143(1) becomes s.399 and rectification under s.154 becomes s.287.
• TDS missing because the deductor got it wrong: rectification won’t help until the deductor corrects its TDS return. Ask them to file a correction first, then reprocess.

This page is general guidance. If an order is complex or the amount is large, get a chartered accountant’s help.