Rectification of ITR: Mistake Correction#
What is Rectification?#
Correction of errors in filed ITR.
Types of Mistakes#
Computational Error#
- Wrong tax calculation
- Wrong deduction claimed
- Wrong income head
Clerical Error#
- Wrong name
- Wrong bank account
- Wrong form selected
How to Apply#
- Login to e-filing
- Go to "My Account" > "Rectification"
- Select reason
- Make changes
- Submit with DSC
Time Limit#
- Within 4 years from end of relevant AY
What Cannot Be Changed#
- Adding new income head
- Changing return type (unless allowed)
- Revision of return
After Application#
- 3-6 months for processing
- Intimation sent if accepted
Conclusion#
Rectification fixes genuine errors.