Purpose of Rectification Request

• A rectification request is filed to correct mistakes apparent from the record.
  
• It is filed under section 154 of the Income-tax Act, 1961.
  
• Common issues include incorrect tax calculation, mismatch in TDS, or wrong credit.
  
• It is not used for filing revised returns or reassessments.
  
• The correction must be factual and visible without detailed investigation.
  

Eligibility to File Rectification

• Companies that have received an intimation under section 143(1) or an order under sections 154, 143(3), 147, etc.
  
• The rectification request can only be filed for the assessment year in question.
  
• Only one active rectification can be filed at a time per assessment year.
  
• The error should exist in the processed order or intimation.
  
• It can be filed by the company or its authorized representative.
  

Documents and Information Required

• Copy of the original intimation or assessment order.
  
• Computation sheet showing the correct figures.
  
• Tax payment challans, TDS certificates, or income proofs.
  
• Digital Signature Certificate for authentication.
  
• Justification for each correction claimed in the request.
  

Steps to File Rectification Request

• Log in to the income tax e-filing portal with company credentials.
  
• Navigate to the rectification request section and select the relevant assessment year.
  
• Choose the type of rectification: tax credit mismatch, income correction, or other errors.
  
• Enter corrected details and upload supporting documents.
  
• Submit the request using a digital signature and retain the acknowledgment.
  

Post-Submission Process

• The request is processed by the Centralized Processing Centre.
  
• If accepted, a revised order under section 154 is issued.
  
• If rejected, the reason for rejection is communicated.
  
• No appeal lies against a rejection of rectification, but a fresh request can be filed.
  
• Keep track of the status and respond to any further communication.