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How to Revise Mistakes After Paying the Income Tax?

The taxpayers at the time of filing their income tax return (ITR) have to clear their previous tax pending to complete the process of ITR filing. Adding to this, any mistakes made while submitting self-assessment tax or advance tax during the year will also result in non-deposit of tax. Such tax deposits will also not reflect in Form 26AS, and further, the facility of the claim tax credit will also be unavailable for the same.

It is possible that you, as a taxpayer, select wrong assessment year or the wrong tax category while furnishing your advance tax or self-assessment tax for a given year, leading to discrepancy. There are common ways to correct the errors in income tax payments made by taxpayers in India.

Before that, the taxpayers should know that ITR can be filed to the credit of the government in two ways:

  • Through online payments (by visiting the ‘Quick links’ tab present on the e-filing website of the income tax department, www.incometaxefiling.gov.in.)
  • By submitting physical challans at the bank branch

In Case of Online ITR Filing:

In the case of online ITR, the correction in it can only be made by the assessing officer of the taxpayer. As per the ITR filing website, “the taxpayer must visit the assessing officer and request him to correct the mistake made by him in ITR. The office of the assessing officer can be easily located on the e-filing website of the income tax department.”

Here are detailed steps to find assessing officer address on the official e-filing website:

  • Step 1: Visit www.incometaxindiaefiling.gov.in
  • Step 2: Once the user land on the home page, click on the AO (‘Know your TAN|AO’) present under the ‘Quick Links’ tab.
Select TAN | AO Option
  • Step 3: A new web page will appear on the screen.
E-filing Web Page Screen
  • Step 4: Select your TAN or Name after which select category of deductor, State and enter name with mobile no.
Select Category of Deductor and State
  • Step 5: Enter the OTP received on your registered number
E-filing OTP Option
  • Step 6: The address of your Income Tax Assessing officer will be shown after correct OTP is entered.
Income Tax Assessing Detail

Read Also: Easy Ways to Reset Password On Income Tax Return E-filing Website

After getting the address, you should visit the AO’s office to get the correction done.

In case of Income Tax Return (ITR) filed via a Bank Branch:

If the payment of advance tax or self-assessment tax has been made via a bank branch, the bank has the authority to correct certain mistakes in ITR within a given time period.

The mistake that can be corrected in ITR by the bank include:

  • Assessment Year
  • Major Head Code
  • Nature of payment (TDS Codes)
  • Minor Head Code
  • TAN/PAN
  • Total Amount

Note: Other income tax return errors can only be corrected by the assessing officer

Bank can make correction in ITR, but with certain conditions applied. These conditions are as follows:

  • Correction in the name is not allowed
  • Correction in Both Minor Head, e.g. self-assessment taxes and Assessment Year, is not allowed together.
  • PAN/TAN correction is allowed only when challan name matches with the name in PAN/TAN.
  • ITR Amount under rectification must match with the figure received by bank and govt account
  • Correction is allowed only once in case of a single challan. Although, if the first is made only for amount, the second one can be raised for correction in other fields
  • No partial acceptance of change correction request will be allowed. Either all the requested changes will be allowed on passing the validation, or all change request gets rejected.

Detailed Procedure for Correction in Self-Assesment Tax via a bank:

Step 1: Visit the bank branch receipt where tax was deposited and carry original challan receipt with you.

Step 2: Ask and fill up the request form for tax correction. Submit the duplicate copy of the same to the related bank branch.

Step 3: Submit the original challan counterfoil along with the correction application. Keep an application copy with you as well. In the case of challan number starting from 280,282 and 283, copy of PAN card will be needed too.

For more than one correction in income tax return form, separate request form for correction needs to be submitted. The Bank will make a process the correction request within a period of seven days.