Revised return or rectification? How to choose
The portal's rectification FAQ draws a clean line.
| Situation | Route |
|---|---|
| You spot your own mistake, return not processed by CPC | Revised return |
| A mistake apparent from record in an intimation u/s 143(1) | Rectification |
| Correct deduction or TDS claimed, CPC didn't allow it | Rectification: Reprocess the Return |
| Change of income, bank or address details | Revised return |
Three request types
Reprocess the Return, Tax Credit Mismatch Correction, Return Data Correction (offline).
Example
Illustrative example only. You claimed TDS of ₹22,000, matching Form 26AS. The 143(1) intimation allows ₹12,000 and shows a demand. Your data was right, so file Reprocess the Return. If you forgot ₹40,000 of interest income, that is your mistake: use a revised return.
⚠️ Note
Rectification works only for returns already processed. Path: Services > Rectification.
Decide in order
- ☐ Has CPC processed the return?
- ☐ Did you get an intimation u/s 143(1)?
- ☐ Whose mistake is it?
- ☐ Match with Form 26AS
The ITR checklist is ready, with revised return time limits →
Source: incometax.gov.in, Raise Rectification Request FAQs.