Income Tax Portal Allows Online Rectification for Key Tax Orders

The Income Tax Department has introduced a new digital feature that makes it easier for taxpayers to correct mistakes in certain income tax orders. With this update, rectification applications can now be filed directly online with the relevant authority through the income tax e-filing portal, removing the need for manual submissions or routing requests through the Assessing Officer.

This move is aimed at simplifying compliance and reducing delays in correcting genuine errors.

What Has Changed?

Earlier, taxpayers often had to submit rectification requests offline or send them via the Assessing Officer, even when another authority was responsible for implementing the order. This led to delays, repeated follow-ups, and confusion over jurisdiction.

Now, rectification applications related to specific orders can be filed electronically on the e-filing portal by navigating to: 
Services → Rectification → Request to AO seeking rectification

The request goes directly to the authority that has the power to give effect to the original order, making the process smoother and more efficient.

Which Orders Are Covered?

The new online rectification facility applies to cases where there is an obvious error on record, such as calculation mistakes, incorrect interest charges, clerical errors, or mismatches in figures. These can arise in the following orders:

• Transfer Pricing (TP) orders
• Dispute Resolution Panel (DRP) directions
• Revision orders, including those passed under Sections 263 and 264

This change is particularly helpful in complex cases involving multiple tax authorities.

Understanding Revision Orders

Revision orders are issued by senior income tax authorities to review or modify an assessment order passed by the Assessing Officer. Under Section 263, an order can be revised if it is found to be erroneous and harmful to the interests of the tax department. The authority may enhance, modify, or cancel the assessment.

Section 264, on the other hand, allows revision to provide relief to the taxpayer where an order is prejudicial to them. These provisions are meant to correct material errors and ensure proper application of tax laws.

How the New Feature Helps Taxpayers

The online rectification facility brings several benefits. It removes ambiguity about where to file applications, cuts down processing time, and reduces dependence on physical paperwork. Since the process is fully digital, taxpayers can track their applications more easily and avoid repeated manual follow-ups.

This system improves transparency, enhances certainty, and makes compliance simpler, especially in matters involving transfer pricing, DRP proceedings, or revision orders.

Conclusion

The introduction of online rectification for TP, DRP, and revision orders is a positive step towards a more efficient and taxpayer-friendly tax system. By enabling direct, end-to-end digital filing, the Income Tax Department has reduced procedural hurdles and made it easier for taxpayers to correct genuine mistakes quickly and transparently.

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