How to Rectify mismatch in my Tax Credit.

Question BankCategory: Income TaxHow to Rectify mismatch in my Tax Credit.
Akansha Arora asked 2 years ago

I have found mismatch in my tax credit in 26AS. Total amount of TDS deducted from my interest income is not reflected in my 26AS. Amount reflected in 26AS is less than actual tax deducted. Is there any way to rectify the same. How to rectify this mismatch.

3 Answers
Ajay answered 2 years ago

How to Submit Request for Rectification
To submit Request for Rectification, please follow the below steps:

  1. Login to e-Filing website with User ID, Password, Date of Birth/ Date of Incorporation and Captcha.
  2. Go to My Account and click on“Rectification Request”.
  3. Enter PAN, Assessment Year, and Communication Reference Number in the Latest order (either u/s 143(1) or u/s 154). Click onValidate’button.
  4. On successful validation, an additional dropdown is displayed for selecting Rectification Request Type.
    Taxpayer can select the following options:

    • “Taxpayer is correcting data for Tax Credit Mismatch only”
    • “Tax Payer is correcting the data in rectification”
    • “No further Data Correction required. Reprocess the case”
  5. On selecting, “Taxpayer is correcting data for Tax Credit Mismatch only” the taxpayer can fill the schedules (i.e. TDS on salary/ TDS other than salary/TCS details/ IT details / DDTP). If the rectification is due to incorrect data entry in TDS or Tax Payment schedule of ITR such as wrong TAN number of Deductor entered or omission of TDS entry (TDS by 2 employers shown against TAN of only one employer) (there is no need to re-submit the entire corrected return)

  6. Click on “Submit” button.
    On successful validation, the rectification return is uploaded and success message is displayed.

  7. On selecting “Tax Payer is correcting the data in rectification” and “Rectification Reason” the taxpayer is directed to page where following details are displayed if the rectification is due to incorrect data entry in any other schedule in the ITR (entire corrected return data has to be re-submitted):

    • Reason you selected
    • Schedules Being Changed
    • Select and upload the rectification XML file
    • Select the type of Digital certificate (If Applicable)
  8. Click on “Submit” button.
    On successful validation, the rectification return is uploaded and success message is displayed.

  9. On selecting “No further Data Correction required. Reprocess the case” the following check boxes are provided if the data submitted in ITR is correct, but TDS mismatch has been rectified by Deductor etc:

    • Tax Credit Mismatch
    • Gender Mismatch
    • Tax/Interest Computation
  10. The taxpayer has to select any of the check box to submit the rectified return.
  11. Click on “Submit” button.
    On successful validation, the rectification return is uploaded and success message is displayed.

This ends the process of submitting request for rectification online.
 
You may ask the deductor to revise TDS return after rectifying data relating to your payment. After revise of return by deductor , your tax credit will get updated in your 26AS.

brijesh answered 9 months ago

Now,as on 14th Nov 2019, when I go to Rectification request—-> Fill all Numbers—> Drop down gives different options. Not, as in above reply. Now, drop down has options:

  1. Additional Information for 234 C2.
  2. Only Reprocessing the case
  3. Return data correction (XML)

I am to correct only one TAN no in TDS sheet.
What  and how to do it now?

Amit answered 4 weeks ago

Process for submitting rectification request online given below (source:https://www.incometaxindia.gov.in/Pages/tax-services/request-for-rectification.aspx)
The return filed by the taxpayer will be processed by Income Tax Department (ITD) and intimation will be sent to the assesse under section 143(1) based on details disclosed by the taxpayer and rules deployed at the processing center of ITD. In case if the taxpayer wants to seek rectification of a mistake in an order or intimation, which is apparent from the record, then the taxpayer can seek ‘Rectification under Section 154’

  1. Logon to ‘e-Filing’ Portal http://www.incometaxindiaefiling.gov.in
  2. Go to the ‘e-File’ menu and Click ‘Rectification’ link
  3. Choose the options of ‘Order/Intimation to be rectified’ and ‘Assessment Year’ from the dropdown list. Click ‘Continue’
  4. Select any one of the following options of ‘Request Type’ from drop down list.
    • • Tax credit mismatch correction only – On selecting this option, following check boxes will be displayed.
      • o TDS on Salary Details
      • o TDS on Other than Salary Details
      • o TDS on transfer of Immovable property/Rent
      • o TCS Details
      • o IT Details
      • You may select the check box for which data needs to be corrected.
        You can add a maximum of 10 entries for each of the selections. No upload of an Income Tax Return is required.
        Note:
        This option is available only for ITR 1 for AY 2019-20. For remaining ITRs for AY 2019-20 this option is not available, since assesse should use Return Data Correction (XML) option for rectifying tax credit mismatch.
    • • Return data Correction (XML)– Select the following
      • o Reason for Rectification by clicking the button made available. (maximum of 4 reasons)
      • o Schedules being changed
      • o Donation and Capital gain details (if applicable)
      • o Upload XML, and
      • o Digital Signature Certificate (DSC) (if available and applicable)
    • Note:
      1) When the user is uploading XML, the Gross Total Income and Deductions amount should be the same as in the processed return.
      2) For AY 2018-19 the assesse should select ‘Filing Type’ as ‘Rectification’ in the ITR utility and upload the XML
    • • Only reprocess the return – On selecting this option, user needs to just submit the rectification request. Note: User can verify the Form 26AS details under My Account  View Form 26AS and Tax Credit Mismatch under My Account  Tax Credit Mismatch
    • • Correcting Status (Only for ITR-5 & 7)(Till AY 2018-19) –On selecting this option, the user should select the status applicable from the displayed drop down, answer the additional questions asked and upload the necessary attachments to submit the request.
    • • Correcting Exemption Section Details (Only for ITR-7) (Till AY 2018-19) – on Selecting this option, the user must fill in all the applicable fields and upload the necessary attachments to submit the request.
    • • Additional information for 234C – on Selecting this option, the user must fill in all the applicable fields to submit the request.
    • Click Submit to complete the rectification request. A Success message will be displayed and a mail confirming the submission of rectification request will be sent to the user’s registered mail id.
  5. To View the submitted Rectification Request :
    1. Logon to ‘e-Filing’ Portal http://www.incometaxindiaefiling.gov.in
    2. Go to the ‘My Account’ menu located at upper-left side of the page ↓ Click ‘View e-Filed Returns/Forms’
    3. Select ‘Rectification Status’ from drop down listClick ‘Submit’
      Note:
      • Taxpayer can withdraw rectification within end of the day of request.
      • Submission of Rectification allowed for both paper filed and e-Filed Returns and for rectification rights transferred to AO.
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