ITR
Deduction claimed but CPC did not allow it
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Facts
If the return already had the correct claim and CPC did not consider it, the portal treats this as a case for Reprocess the Return. You do not change any data; you ask CPC to process the return again. This only works if the claim itself was valid and properly entered.
Provisions and law
- Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
- Sec 143(1)(a) (now Sec 270(2))CPC may adjust only specified items, such as arithmetical errors and incorrect claims apparent from the return
Analysis
First read the intimation's comparison column: it shows your claim and the amount CPC allowed. If you claimed ₹1,50,000 under 80C in the old regime and CPC allowed nil, check whether you filed under the new regime by default, because 80C is not allowed there. If you clearly chose the old regime and the claim is in the right schedule, file Reprocess the Return. If you chose the wrong regime, rectification cannot change that; a revised return within time can.
Conclusion
- Open the intimation and compare 'as provided by taxpayer' with 'as computed under Sec 143(1)'
- Check the regime selected in your filed return
- If the claim was properly made, file Reprocess the Return under Services > Rectification
- E-verify and track the status with the reference number
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Rectification, Sec 154 (now 287)
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