Sometimes there may be a mistake in any order passed by the Assessing Officer. If the mistake is clearly visible, understood and obvious, income tax authority can correct such order. If due to such correction, if your tax liability is increased or refund reduced, remember that you should be given an opportunity of being heard. Income tax authority can rectify mistakes on its own, or you can intimate the mistake to the income tax authority by making an application. Consider checking the time-limit within which, the order can be corrected or rectified. Before making any rectification application, consider studying the order. There can be a situation wherein you may feel that there is a mistake but your calculations could be incorrect and the central processing cell of income tax department might have corrected the mistakes. So be sure to confirm the existence of mistake. You can file an online application for rectification of mistake. Consider checking rectification procedure on www.incometaxindiaefiling.gov.in. For rectification of TDS consider checking e-tutorial on Traces website.
