When can rectification be filed? A rectification request can be filed only for returns which are already processed in CPC, Bangalore. If on rectifying a 'mistake' there is a change in Income – a rectification should not be filed. In this case, a Revised Income Tax Return should be filed.

When can we file rectification return?

Ans. Revised return can be filed before completion of assessment or before the end of the respective assessment year whichever is earlier. However, rectification can be filed after processing of return or after receiving intimation u/s 143(1).

How many times rectification can be filed?

You can file another Rectification ONLY once the previous one is processed in CPC. You will get an Order u/s 154 once the Rectification is processed.