1. RECTIFICATION U/s 154 IN ITD
Shankar Bose
Inspector of Income-tax
MSTU, Puri

2. 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”

3. 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

4. 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”

5. 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”

6. 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”.

7. 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)

8. 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

9. 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

10. 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

11. 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

12. (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”

13. • 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”

14. Thanks