RECTIFICATION U/s 154 IN ITD

Shankar BoseInspector of Income-tax

MSTU, Puri

154 in ITD

• THIS MODULE ALLOWS THE USER TO MAINTAIN THE ENTRIES IN RECTIFICATION REGISTER.

• RECTIFICATION CAN BE INITIATED AT THE AO’S OFFICE (BY ASSESSEE OR SUO MOTO)

• THERE ARE TWO STEPS IN RECTIFICATION• THE FIRST STEP IS TO “ENTER THE APPLICATION”• SECOND STEP IS TO “PASS RECTIFICATION

ORDER”

FIRST STEP (RECTIFICATION APPLICATION)

• CLICK ON “AST”• CLICK ON “RECTIFICATION”• CLICK ON “RECTIFICATION APPLICATION”• “RECTIFICATION APPLICATION” WINDOW WILL

OPEN• ENTER THE PAN FOR WHICH RECTIFICATION IS TO

BE MADE• PRESS TAB• THE CONCERNED AO CODE, NAME AND ADDRESS

OF THE ASSESSEE WILL BE DISPLAYED

ENTRY OF RECTIFICATION APPLICATION.

• ENTER THE “REFERENCE NUMBER” AND PRESS TAB. ‘REFERENCE NUMBER’ CAN BE THE SERIAL NUMBER GIVEN IN THE “RECTIFICATION REGISTER” MAINTAINED IN THE OFFICE.

• ENTER THE “DATE FILED” AND PRESS TAB

• THE FINANCIAL YEAR WILL BE DISPLAYED

• ENTER THE “ASST YEAR”

• SELECT “FILED BY” • IT CAN EITHER BE “SUO MOTO” OR “ASSESSEE”

ENTRY OF RECTIFICATION APPLICATION.

• DO NOT FILL UP THE DUE DATE • CLICK ON THE VALID VALUES KEY AND SELECT

THE “SECTION”• THE “STATUS” WILL BE “IN PROGRESS” DO NOT

CHANGE THIS.• SELECT THE TYPE OF ORDER WHICH HAS TO BE

RECTIFIED• SELECT THE “DATE OF ORDER” AND “SECTION”• CLICK ON “SAVE”

ENTRY OF RECTIFICATION APPLICATION.

• NOW THE “RECEIPT NUMBER” AND “DUE DATE” WILL BE GENERATED AND DISPLAYED IN THE RELEVANT BOXES

• IN CASE THE RECTIFICATION IS FILED BY THE ASSESSEE

• THEN, AFTER SAVING, ACK CAN BE PRINTED BY CLICKING ON “RECEIPT” WHICH CAN BE SEEN AT THE TOP LEFT CORNER

• THIS COMPLETES THE ENTRY OF RECTIFICATION APPLICATION.

• CLICK ON “QUIT”.

SECOND STEP (RECTIFICATION ORDER)

• IN THE AST SCREEN CLICK ON “RECTIFICATION”

• CLICK ON “RECTIFICATION ORDER”• ENTER THE “PAN NUMBER”• ENTER THE “ASST YEAR”• SELECT THE “SECTION”• TYPE ANY RELEVANT INFORMATION IN THE

“TEXT” COLUMN• (THIS TEXT WILL APPEAR IN THE ORDER U/S 154)

RECTIFICATION ORDER

• SELECT THE “REFERENCE APPEAL NUMBER” “ DATE” AND “SECTION”.

• CLICK ON “SAVE”• CLICK ON “ADJUSTMENT AND DEMAND”• THIS WILL TAKE YOU TO THE “PROCESSING U/S

143(1) SCREEN”• IF YOU WANT TO MAKE CORRECTION TO INCOME

PARTICULARS• THEN CLICK ON “ADJUSTMENT/ADDITION”• THIS WILL TAKE YOU TO THE “ADJUSTMENT AND

ADDITIONS” SCREEN

RECTIFICATION ORDER

• CHANGE THE “ADJUSTMENT EXIST” FROM “DO NOT EXIST” TO “EXIST”

• MAKE THE ALTERATIONS WHERE EVER NECESSARY – YOU HAVE TO ENTER THE DATA IN SCHEDULE.

• CLICK ON “SAVE”• CLICK ON “QUIT”• (NOW YOU WILL BE BACK TO THE “DEMAND

PROCESSING” SCREEN

RECTIFICATION ORDER

• IF YOU WANT TO CHANGE “TDS” DETAILS CLICK ON “DETAILS” NEXT TO “TDS/TCS”

• THIS WILL TAKE YOU TO “TDS ENTRY SCREEN”• IF YOU WANT TO ADD SOME MORE TDS

ENTRIES MAKE THE ENTRIES NEXT TO THE ENTRY WHICH IS ALREADY AVAILABLE AND SAVE

• IF IT MATCHES WITH THE NSDL THAN YOU CAN GIVE CREDIT

RECTIFICATION ORDER

• CLICK ON “QUIT”• NOW YOU WILL BE BACK TO THE “DEMAND

PROCESSING” SCREEN• IF YOU WANT TO CHANGE “OTHER PAYMENT” DETAILS

CLICK ON “DETAILS” NEXT TO “OTHER PAYMENTS” • THIS WILL TAKE YOU TO “OTHER PAYMENTS SCREEN”• IF YOU WANT TO ADD SOME MORE “ADVANCE TAX”

OR “140A” ENTRIES FOLLOW THE STEPS AS IN “RETURN” MODULE / “PROCESSING” MODULE

• CLICK ON “SAVE” & CLICK ON “QUIT”

(NOW YOU WILL BE BACK TO THE “DEMAND PROCESSING” SCREEN 

CLICK ON “COMPUTE”

IF THERE IS A REFUND IF THERE IS A DEMAND OR NIL CLICK ON “REFUND STATUS” CLICK ON “SAVE” CHANGE IT TO “RELEASED” CLICK ON “SAVE”

CLICK ON “REFUND DETAILS”

ENTER THE REFUND AMOUNT

CLICK ON “SAVE” CLICK ON “QUIT” ↓

CLICK ON “PRINT RESULTS” 

• CLICK “OK” ON THE MESSAGE BOXES THAT APPEAR• NOW THE SYSTEM WILL ASK ABOUT THE SPLIT

DEMAND. THIS IS FOR CALCULATING INTEREST U/S 220(2)

• IF THE DEMAND IS ENHANCED JUST CLICK ON “OK”• IF THE DEMAND IS REDUCED ENTER THE LATEST

DEMAND IN “CURRENT DEMAND SPLIT” COLUMN AND CLICK ON “OK”

• CLICK ON “QUIT”• THE STATUS OF 154 APPLICATIONS WILL BE CHANGED

FROM “IN PROGRESS” TO “COMPLETED”• CLICK ON “QUIT”

Thanks