Sometimes the income tax department makes mistakes while processing the ITR and these are the mistakes which can be seen in plain sight like in AIS, TDS certificates, etc. To rectify these minor mistakes, which are apparent from the records, the taxpayer has to file a rectification application with either the CPC or AO depending on who has access right to the ITR.

However, if the ITR’s access rights remained with the centralised processing centre (CPC) only then you could file an online rectification application for correcting such mistakes. However, if the ITR’s access rights were transferred to the AO then an rectification request could not be filed online and taxpayer needed to do it in paper form.