Online rectification for tax notices now available up to AY 2023-24

New Delhi: The Income Tax Department has enabled an online facility for filing rectification applications before an income tax assessing officer (AO) through the e-filing Income Tax Return (ITR) portal. This option is available for rectifications up to Assessment Year (AY) 2023-24 (Financial Year 2022-23). This feature allows individuals to correct errors in their submitted ITRs that the Centralised Processing Centre (CPC) could not process on time due to certain discrepancies.

According to tax regulations, the CPC must process an ITR within nine months from the end of the financial year in which it was filed. In some cases, minor errors occur during processing, which are evident from official records. These may include instances where a taxpayer has claimed deductions in the original or revised return, but they were not considered during processing. Another example is when a correctly claimed TDS, TCS, self-assessment tax, or advance tax has not been accounted for.

However, rectification requests cannot be used for issues requiring proof or interpretation. In such cases, taxpayers must explore other avenues for addressing their concerns. The online rectification feature helps streamline the resolution process for straightforward computational or clerical errors.