Find
No. A rectification request cannot claim a new exemption or deduction, or increase one, including Chapter VI-A deductions. A missed claim is your mistake, so it needs a revised return within the time allowed.
ITR
Forgot a deduction: can rectification add it
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Provisions
Sec 154 (now Sec 287); Sec 139(5) (now Sec 263(5))
Analysis
Rectification fixes a mistake on the record, and a claim you never made is not on the record. For AY 2026-27, a revised return filed by 31 December 2026 has no fee; from 1 January to 31 March 2027 the fee is ₹1,000 if total income is up to ₹5 lakh, else ₹5,000. If a ₹25,000 80D premium saves you about ₹7,800 at the 30% slab plus cess, revising is worth it even with the fee. If both windows have closed, an updated return cannot reduce tax, so the claim is lost.
Close
- Confirm the deduction is allowed in the regime you chose (80D is not allowed in the new regime)
- File a revised ITR with the 80D claim before 31 December 2026 to avoid the fee
- Pay any tax shown, then e-verify within 30 days
- Do not file a rectification for this; it will be rejected
Updated return (ITR-U) cannot be used to claim a refund or a lower tax.
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