A rectification request under section 154(1) is allowed by the Income Tax Department for correcting mistakes when there is an apparent mistake in your Income Tax Return.
The errors can be taken care of by filing a rectification namely an error of fact, an arithmetic mistake, a small clerical error and an error due to overlooking compulsory provisions of law.
The ratification can be filed under section 154(1) by Logging in to Income Tax Website, then Go to ‘e-File’. In the drop-down select ‘Rectification’. Select the ‘Assessment Year’ for which rectification is to be filed and ‘Latest Communication Reference Number’ (as mentioned in the CPC Order). In case you have received more than 2 orders use the latest order number. Click on ‘Validate’. Select the ‘Rectification Request Type’ based on the reason for filing rectification.
Select the reason for seeking rectification and the Schedules in the return being changed. Next, you need to upload XML. You can select a maximum of 4 reasons. If you select “Reprocess the case” then this option if there is a Tax Credit mismatch or Tax/ Interest mismatch. You may select the checkbox for which reprocessing is required. No upload of an Income Tax Return is required.