ITR
Rectification of an intimation on an updated return
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Facts
The rectification FAQ says rectifications on an updated return intimation are transferred to the Jurisdictional Assessing Officer. So the request is filed online but decided by the AO, not CPC.
Provisions and law
- Sec 139(8A) (now Sec 263(6))Updated return within the allowed period with additional tax
- Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
Analysis
Expect a slower process than CPC rectification because an officer handles it. Attach clear proof, such as the challan for additional tax of 25% or 50% paid with the updated return, if credit is missing. If the error is that additional tax was computed at the wrong rate, show the filing date and the rate that applies. Keep checking e-Proceedings for any query from the AO.
Conclusion
- Identify the error in the ITR-U intimation
- File the rectification online with supporting PDFs
- Watch e-Proceedings for questions from the Jurisdictional AO
- Follow up by grievance if no action after six months
A Savvy can do this for you
Rectification, Sec 154 (now 287)
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