🧾 What Is Refund Assistance & Rectification Filing?
After filing your ITR, if the income tax department detects discrepancies in your return or TDS, it may:
- Delay your refund
- Issue an incorrect demand
- Mark the return as “processed with mismatch”
In such cases, the assessee can file a Rectification Request under Section 154 to correct mistakes like:
- TDS not reflected correctly
- Mismatch in income or deductions
- Incorrect demand notice
- Wrong bank account mapping
- Clerical errors in ITR filing
✅ Who Should Use This Service?
- Individuals whose refund is stuck for over 30 days
- Assessees who received incorrect 143(1) demand
- Mismatch between Form 26AS/AIS and filed ITR
- Errors in name, PAN, Aadhaar, bank details in ITR
- Taxpayers with failed refund credit due to bank validation
📑 Documents Required
- Filed ITR copy & acknowledgment
- Intimation under Section 143(1)
- PAN, Aadhaar
- Form 26AS and AIS (Annual Information Statement)
- TDS/TCS certificates (Form 16/16A)
- Refund failure message (if any)
- Bank account proof (cancelled cheque)
🛠️ Services Included
- Review of your ITR, refund status, and mismatch issues
- Rectification application u/s 154 via income tax portal
- Updating correct income, deductions, or TDS
- Coordination with TRACES (if TDS not reflected)
- Bank account revalidation support
- Refund reprocessing request
- Monitoring refund status and closure
📋 Common Rectification Scenarios
Issue Type | Action Taken |
---|---|
TDS mismatch or not considered | File rectification with proof |
Income wrongly considered | Submit revised computation |
Demand raised due to clerical error | File online rectification |
Refund sent to closed account | Revalidate bank account |
💡 Why Choose SITPakz Solution (SSPL)?
- ✅ Expert CA-led case handling
- 🧾 Detailed mismatch & cause analysis
- 🔄 Timely rectification under Section 154
- 🔍 Follow-up with CPC for refund reissue
- 📲 Status tracking till resolution
💬 Frequently Asked Questions (FAQs)
Q. How long does it take to receive a refund after rectification?
➡️ Usually 15–45 days post rectification approval.
Q. Can rectification be filed multiple times?
➡️ Yes, but only if new valid grounds exist for correction.
Q. What if rectification fails or is rejected?
➡️ You can file a grievance or seek revision under Section 264.
Q. Do I need to revise the return again?
➡️ No. Rectification is different from return revision.