ITR

Arithmetical error flagged in my return

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Find

Arithmetical errors are usually entries keyed in twice, an amount typed with an extra zero, or a figure overwritten in an offline utility. CPC recomputes and shows the corrected figure. If the recomputation is right, agreeing is the simple answer.

Provisions

Sec 143(1)(a) (now Sec 270(2)); Sec 154 (now Sec 287)

Analysis

Sec 143(1)(a)(i) allows correction of plain arithmetical errors. Open the filed return PDF and recheck the total of the schedule named in the variance, for example a deduction of ₹15,000 keyed as ₹1,50,000. If CPC's figure is right, Agree; if CPC misread the schedule, Disagree and show the correct sum. Any later mistake in the intimation itself can be fixed by rectification under Sec 154 (now Sec 287).

Close

  1. Download the filed return PDF from e-File, View Filed Returns.
  2. Recompute the schedule named in the variance.
  3. Agree if CPC is right, or Disagree with the correct working.
  4. Check the final intimation when it arrives.

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