Step wise procedure/guide to make online rectification request u/s 154 for TDS mismatch

Step by Step guide to make online rectification request u/s 154 for TDS mismatch correction in new e-filing portal

With the launch of new efiling portal the steps / procedure for filing income tax online rectification request u/s 154 for TDS credit mismatch as per ITR filed and Annual Information Statement (commonly known as Form 26AS) has undergone changes.

Step-by-Step Guide for making online rectification request u/s 154 for TDS credit mismatch correction in new e-filing portal

Step 1: Log in to the e-Filing portal using your valid user ID and password.

Step 2: Under the main menu “Services” select and click “Rectification” 

Step 3: On the Rectification page, click on New Request

Step 4: On the New Request page, taxpayers PAN will be auto-filled. Select Income Tax and then select the Assessment Year from the dropdown. Click Continue.

Step 5: Rectification requests have the following classification:

(a) Reprocess the return
(b) Tax credit mismatch correction
(c) Additional information for 234C interest
(d) Status Correction
(e) Exemption section correction
(f) Return data correction (Offline)
(g) Return data correction (Online)

The steps to be followed for making TDS mismatch correction are as under:

Income Tax Rectification for Tax Credit Mismatch Correction

Step 6. After Step 5 as above  Select the request type as Tax Credit Mismatch Correction. 

Step 7 The schedules under this request type are auto-populated based on the records available in the corresponding processed return. If you wish to edit or delete a schedule, select the schedule, then click Edit or Delete.

Step 8: Enter the details in the following schedules:

Tax Deducted at Source (TDS) on Salary Details,
Tax Deducted at Source (TDS) on Other than Salary Details,
Tax Deducted at Source (TDS) on Transfer of Immovable Property/Rent,
Tax Collected at Source (TCS),
Advance Tax or Self Assessment Tax Details. 

Click Save as Draft.

Step 9: Click Continue to submit the request. 

Step 10. On submission, you will be taken to the e-Verification page for EVC 

You can e-Verify your Income Tax Return using any of the several modes available. Additionally, you can also e-Verify any other Income Tax related submissions / services / responses / requests on the e-Filing portal to complete the respective processes successfully. You can choose any one of the following modes available for e-Verification:

• Digital Signature Certificate
• Aadhaar OTP 
• Electronic Verification Code (using bank account / demat account)
• Electronic Verification Code (using Bank ATM – offline method)
• Net Banking

Download User Manual on all type of Rectification u/s 154 Click Here >> 

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT