How to file rectification for tax credit mis-match issue

A Tax Credit Mismatch can arise when TDS, TCS, Advance Tax or Self-Assessment Tax details entered in your Income Tax Return (ITR) do not match the tax credits available in the Income Tax Department's records.

For example, you may have:

• Entered an incorrect TAN of the deductor
• Claimed an incorrect TDS amount
• Entered incorrect challan details
• Omitted a tax-credit record
• Entered incorrect Advance Tax or Self-Assessment Tax information

If your return has already been processed and you have received an Intimation under Section 143(1), you may be able to correct eligible tax-credit errors by filing a Rectification Request – Tax Credit Mismatch Correction on the Income Tax e-Filing Portal.

When should you use Tax Credit Mismatch Rectification?

This rectification option is generally appropriate where:

• Your ITR has already been processed
• An Intimation under Section 143(1) has been issued
• The tax-credit information entered in the return requires correction
• The correction relates to information relevant to the processed return

The rectification facility may include corrections relating to:

• TDS on Salary
• TDS on income other than Salary
• TDS on specified property or rent transactions
• TCS
• Advance Tax
• Self-Assessment Tax

Before filing a Rectification Request

Keep the following documents and information ready:

• Intimation under Section 143(1)
• Filed ITR
• Form 26AS
• Form 16, where applicable
• Form 16A or other TDS certificates
• Correct TAN of the deductor
• Correct TDS or TCS amount
• Advance Tax challans
• Self-Assessment Tax challans
• Relevant challan and payment details

Compare your filed ITR with Form 26AS before making any correction.

Step 1: Log in to the Income Tax e-Filing Portal

Visit the Income Tax e-Filing Portal and log in using your User ID and password.

Step 2: Open the Rectification service

After logging in, go to:

Services → Rectification

Step 3: Click on New Request

On the Rectification page, click the New Request button.

Step 4: Select Income Tax and Assessment Year

On the New Request page:

1. Your PAN will generally be auto-filled.
2. Select Income Tax.
3. Select the relevant Assessment Year.
4. Click Continue.

Make sure you select the Assessment Year for which the processed ITR contains the tax-credit mismatch.

Step 5: Select Tax Credit Mismatch Correction

From the available Rectification Request types, select:

Tax Credit Mismatch Correction

Step 6: Select the relevant tax-credit schedule

The portal will display the tax-credit schedules available from your processed return.

Depending on the nature of the mismatch, select the relevant schedule, such as:

• TDS on Salary
• TDS on income other than Salary
• TDS on Transfer of Immovable Property / Rent
• TCS
• Advance Tax
• Self-Assessment Tax

Step 7: Select the record that needs correction

Locate the record containing the incorrect information.

Select the particular record and click Edit.

You may edit more than one applicable record where multiple tax-credit entries require correction.

Step 8: Correct the details

Enter the correct information in the selected record.

For TDS records

Check details such as:

• TAN of the deductor
• Name of the deductor
• TDS amount
• Income against which TDS was deducted
• Other relevant TDS particulars

For Advance Tax or Self-Assessment Tax

Check:

• Assessment Year
• BSR Code
• Challan Serial Number
• Date of deposit
• Amount paid
• Other applicable challan details

Enter the correct details carefully and save the record.

Step 9: Review, submit and e-Verify the Rectification Request

After making the required corrections:

1. Review all corrected records.
2. Click Continue.
3. Submit the Rectification Request.
4. Complete the required e-Verification.

After successful submission and verification, the portal will generate confirmation details.

Keep the Rectification Reference Number or acknowledgement details for your records.

How to check the status of your Rectification Request

After submitting the request, go to:

Services → Rectification Request → Rectification Status

Click the relevant Rectification Reference Number to view further details.

The status may appear as:

• Submitted
• In Progress
• Completed
• Rejected
• Other applicable status

What if you have not yet received an Intimation under Section 143(1)?

If the error is in the tax-credit details entered in your ITR but the return has not yet been processed, Tax Credit Mismatch Rectification may not be the appropriate route.

Where legally permitted, a Revised Return may instead be appropriate for correcting an error in an unprocessed return.

Revised Return vs Rectification – Which one should you use?

Common Tax Credit Mismatch situations

Incorrect TAN entered in the ITR

If the TAN entered in your ITR does not match the deductor's correct TAN reflected in Form 26AS, the TDS credit may not match correctly.

Where the return has already been processed, the eligible record may be corrected through Tax Credit Mismatch Rectification.

Incorrect TDS amount entered

For example:

TDS available in Form 26AS: ₹35,000
TDS incorrectly claimed in ITR: ₹53,000

If the return has already been processed, the incorrect amount may need to be corrected through rectification.

Correct TDS claimed but Form 26AS shows a lower amount

Suppose:

TDS actually deducted: ₹50,000
TDS as per Form 16: ₹50,000
TDS appearing in Form 26AS: ₹40,000

In this case, simply changing the amount through rectification generally will not solve the issue.

Contact your employer or other deductor and ask them to correct the underlying TDS statement so the correct tax credit appears in Form 26AS.

Incorrect Advance Tax challan details

If you correctly paid Advance Tax but entered an incorrect BSR Code, Challan Serial Number or other payment detail in the ITR, the tax payment may not be matched correctly.

How to check whether a Tax Credit Mismatch exists before Rectification

You can use the dedicated Tax Credit Mismatch service before deciding whether rectification is required.

Go to:

Services → Tax Credit Mismatch

Then:

1. Select the relevant Assessment Year.
2. Click Submit.
3. Review the mismatch between your ITR and Form 26AS.

This can help you identify the exact tax-credit record that requires attention.

Common mistakes to avoid

1. Filing Rectification before checking Form 26AS

Always compare the tax credit claimed in your ITR with Form 26AS before submitting rectification.

2. Trying to correct the deductor's TDS return yourself

Rectification of your ITR cannot ordinarily fix incorrect TDS reporting by an employer, bank or another deductor.

The deductor generally needs to correct the underlying TDS statement.

3. Selecting the wrong Assessment Year

Rectification is linked to a processed return for a specific Assessment Year. Check the Section 143(1) intimation before proceeding.

4. Entering a new TDS amount without supporting tax credit

Do not claim additional TDS unless the corresponding credit is correctly supported by the relevant tax records.

5. Using Rectification to completely rewrite the ITR

Rectification is intended to correct eligible mistakes in a processed return. It is not intended to act as a substitute for a Revised Return for substantial changes.

6. Forgetting to e-Verify the Rectification Request

Complete the required e-Verification after submitting the request so that the Rectification Request is successfully filed.

Frequently Asked Questions

Can I file Rectification for an incorrect TAN?

Yes. Where the TAN was incorrectly entered in the filed return and the return has already been processed, the relevant TDS record may be corrected through the Tax Credit Mismatch Correction facility, subject to the applicable conditions.

Can I change the TDS amount through Rectification?

Eligible TDS records can be edited through the Tax Credit Mismatch Correction schedules. However, the tax credit claimed should be supported by the corresponding records, including Form 26AS.

Can I file Rectification before receiving Section 143(1)?

Tax Credit Mismatch Rectification is generally relevant after the return has been processed. Before that, a Revised Return may be considered where legally permitted.

What if my employer has not reported the TDS correctly?

Contact your employer or other deductor. They may need to file a correction statement so the correct TDS appears in Form 26AS.

Can I correct more than one record?

Yes. Where multiple applicable tax-credit records contain errors, you can review and edit the relevant records through the Tax Credit Mismatch Correction facility.

How do I know whether my Rectification Request has been processed?

Go to:

Services → Rectification Request → Rectification Status

Open the relevant Rectification Reference Number to view the latest status.

Conclusion

If you entered an incorrect TAN, TDS amount, Advance Tax or Self-Assessment Tax detail in your original Income Tax Return and the return has already been processed, the Tax Credit Mismatch Correction facility can help correct eligible tax-credit information.

Before filing rectification, always compare your return with Form 26AS and the relevant tax-payment documents.

If the error originates from an employer or another deductor's TDS statement, ask the deductor to correct the TDS return rather than attempting to create the missing tax credit through ITR rectification.
 

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