ITR
Rectification not possible before the return is processed
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Facts
No. Rectification needs an intimation or order to correct. If the return has not been processed, the FAQ says to file a revised return instead, within the time allowed.
Provisions and law
- Sec 139(5) (now Sec 263(5))Revised return before the end of the assessment year or completion of assessment
- Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
Analysis
The portal shows rectification only for processed returns. If you filed ITR-2 in July 2026 and see an error in October 2026, revise it now; there is no fee till 31 December 2026. Waiting for processing and then rectifying does not work if the error is yours, because rectification cannot add new claims. A revised return replaces the original, and CPC processes the latest one.
Conclusion
- Check the status under View Filed Returns
- If not processed, prepare the revised return with the original acknowledgement number
- File before 31 December 2026 to avoid the Sec 234-I fee
- E-verify within 30 days
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Rectification, Sec 154 (now 287)
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