Find
Each route fixes a different kind of problem. Rectification is for mistakes apparent from the record. A revised return is for your own mistakes, within the time allowed. An appeal is for disputes on facts or law.
ITR
Rectification, revised return or appeal after an intimation
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 154, Income-tax Act 1961 (now Sec 287); Sec 139(5), Income-tax Act 1961 (now Sec 263(5)); Sec 246A, Income-tax Act 1961 (now Sec 357)
Analysis
If CPC ignored a TDS credit that is now in 26AS, use rectification. If you forgot to report FD interest of ₹18,000, a revised return for AY 2026-27 can still be filed up to 31 March 2027, with a fee if filed after 31 December 2026. If CPC added income you dispute on facts, appeal within 30 days. The rectification FAQ itself says not to use rectification for errors a revised return can fix.
Close
- Name the problem: CPC error, your error, or a dispute.
- CPC error with clear record: file rectification.
- Your own error within time: file a revised return.
- Dispute on facts or law: file Form 35 within 30 days.
- Do not file two routes on the same point without advice.
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