Online Rectification Request to Fix Incorrect Tax Demand Notice, Intimation Permitted Upto AY 2023-24

The Income Tax Department has enabled the wrong tax demand notice fixing rectification applications to the Assessing Officer (AO) upto the Assessment Year 2023-24 (that is, for income earned in the Financial Year 2022-23).

The applications can be filled out at the Income Tax e-filing portal. This feature was made available in January 2025 and is especially helpful for people who want to fix problems in their filed Income Tax Returns (ITRs). These are cases where the Centralised Processing Centre (CPC) couldn’t finish processing the ITR on time because of some errors. According to income tax rules, the CPC must process an ITR within 9 months after the end of the financial year in which it was filed.

Sometimes, little mistakes are made in processing the ITR, which are from the records, by the income tax department. Some of the mistakes are: A taxpayer may have claimed deductions in their original or revised tax return, but those deductions were not accepted when the return was processed. Another example is when the taxpayer correctly reported details like TDS, TCS, self-assessment tax, or advance tax paid, but these were not considered during the processing of the return.

Keep in mind that if the mistake requires you to provide proof and is based on a particular interpretation of the law, then you can’t use the rectification request option for it.

How to use the Rectification Facility on the E-filing ITR portal?

Below is the step-by-step procedure to file application for retrification with the Assessing Officer (AO):

• Step 1: Visit the online ITR e-filing portal and log in using the required login credentials.
• Step 2: On the homepage, click on the ‘Services’ tab and then on the ‘Rectification’ column.
• Step 3: There, you need to click ‘Request to AO seeking rectification’. A new webpage will be displayed on the screen, and there, click on ‘New Request. ’