Find
Errors in Sec 143(1) (now Sec 270(1)) processing, such as a missed deduction or TDS credit, are fixed by a rectification request under Sec 154 (now Sec 287).
ITR
Rectifying an old processing error behind the demand
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Provisions
Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025); Sec 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025); Sec 245, Income-tax Act 1961 (now Sec 438, Income-tax Act 2025)
Analysis
For returns processed by CPC, file online under Services > Rectification and pick the type, such as tax credit mismatch correction or reprocess the return. Example: an AY 2022-23 intimation ignored ₹21,000 of TDS; rectification with corrected TDS details can wipe out the demand. Mention the rectification in your Sec 245 response so the refund is not adjusted meanwhile.
Close
- Open the old intimation and find the mistake
- Go to Services > Rectification on the portal
- Choose the right request type and submit
- Respond to the Sec 245 intimation: Disagree, rectification filed
- Check the rectification order and demand status
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