For AY 2009-10 onwards, E-returns are being processed u/s143 (1) at CPC Bangalore.In some cases, taxpayers have requested for rectification of the intimation u/s 154.
In almost all cases it is seen that the rectification can be correctly processed if the Income Tax Return data submitted by the taxpayer is correctly filled and submitted to the Department.
With a view to facilitate and automate the rectification process, taxpayers are advised to submit their rectification requests online at the E-filing website:
List of common errors are explained with a view to assist taxpayers in correcting the errors and arriving at a correctly filled Income Tax Return and corresponding XML. The corrected XML can then be submitted using the online rectification facility on http://incometaxindiaefiling.gov.in so that the Order u/s 143 (1) issued by Income Tax Department- CPC can be corrected under Section 154.MANUAL for rectification is available here