New Delhi, June 11 -- After you file the income tax return (ITR), the Income Tax Department processes the return and issues an intimation under Section 143(1) of the Income Tax Act.

This intimation provides the details reported by the taxpayer with the department's records and highlights any discrepancies in income, deductions, taxes paid, refunds, or tax liability. If you notice an error in this intimation, you can submit a rectification request through the e-filing portal.

So, let's find out in which cases you can raise a rectification request and the step-by-step process for doing so for AY 2026-27.

Rectification is a facility provided by the Income Tax Department that allows taxpayers to correct errors that are visible from the rec...