# Fortax Itr Rectification And Refund

> After an income tax return is filed - read the 143(1) intimation against the computation line by line, choose between rectification u/s 154, revised return u/s 139(5), a 139(9) defect response or appeal, prepare the rectification or the response to outstanding demand, and chase a failed or adjusted refund (refund reissue, section 245). Typical asks - "143(1) intimation aaya hai demand dikha raha", "TDS credit nahi mila", "rectification file karni hai", "refund fail ho gaya reissue karo", "245 adjustment ka reply", "demand galat hai disagree karna hai".

- Skill: `amit-voais/fortax-itr-rectification-and-refund` (Agent Skill, multi-file: 3 files)
- Install (CLI): `npx skillmds@latest add amit-voais/fortax-itr-rectification-and-refund`
- Raw SKILL.md: https://api.skillmd.com/api/skills/amit-voais/fortax-itr-rectification-and-refund/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Coding & Dev Tools
- License: Apache-2.0
- Author: amit-voais (https://skillmd.com/u/amit-voais)
- Updated: 2026-09-22
- Page: https://skillmd.com/skills/amit-voais/fortax-itr-rectification-and-refund

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# Rectification, demands and refunds

Needs Python 3 and internet: runs `scripts/fortax.py` (the Fortax engine on ai.fortax.in; your file is processed and not stored).

## Do the work, then stop at the last click

Reading the intimation, finding the difference, choosing the route, drafting the response and filling every
field is yours. Login, OTP, Submit and e-verification are the CA's. **Refusing the whole job because it ends
in their click is a failure.** Fix FY and AY first (AY = FY + 1); an intimation is always for an AY, and a
rectification filed against the wrong one is a wasted month.

Use your browser tool (Claude in Chrome, a Playwright/browser MCP, or the Codex browser) on
incometax.gov.in after the CA has logged in; if you have none, give the CA the click path. Work in
`<Client>/<FY>/ITR/`.

## Step 1 — read the intimation first

A 143(1) intimation arrives by email and sits under e-File -> Income Tax Returns -> View Filed Returns and
under Pending Actions. It is password protected in the format the portal states; note the format only.
Extract into `143(1)_analysis_<PAN>_AY<year>.md`:

- the DIN and date of the order;
- the AY and which return it processed (original, revised, belated);
- the response due date shown on the order, with days left at the top;
- the net amount payable or refund determined;
- the interest and fee lines separately, because that is where most differences sit.

If it shows a demand, also open Pending Actions -> Response to Outstanding Demand — the same demand sits there
with its own window.

## Step 2 — compare it line by line

Never argue with an intimation before finding where it diverges. One table, in Part B-TTI order, your figure
beside theirs: gross total income, Chapter VI-A deductions, total income, tax on total income, rebate,
surcharge and cess, relief, interest under 234A/234B/234C, late filing fee, TDS and TCS credit, advance and
self-assessment tax, net payable or refundable. Add Difference and Cause columns. Only the difference lines
matter after that; an unexplained residue is the real exposure and a question for the CA, not something to
argue away.

Recurring causes, in checking order:

- **TDS credit not allowed** — the deductor has not filed, filed against the wrong PAN, or the entry sits in a
  different AY in 26AS. Check 26AS for that AY before blaming CPC. (The deductor-side fix is a TDS correction —
  the `fortax-tds` skill.)
- **Challan not matched** — BSR code, serial, date or amount typed differently in the return than in 26AS.
  Compare all four.
- **Deduction disallowed** — usually a supporting schedule left blank, or a 10E / 10-IEA / Form 67
  prerequisite not filed.
- **Income added from AIS or 26AS** that the return did not report.
- **Interest recomputed** on a different payment date or instalment position — recompute it yourself with the
  `fortax-advance-tax-and-interest` skill before disputing it.

## Step 3 — choose the route (the wrong one is rejected unread)

| Situation | Route |
|---|---|
| Return was right; CPC made an arithmetic, credit or challan-matching error | Rectification u/s 154 |
| The return itself was wrong — income missed, deduction not claimed, wrong figure | Revised return u/s 139(5) |
| The department has called the return defective | Response u/s 139(9), not 154 |
| A dispute on a position of law, not a mistake apparent from the record | Appeal — escalate to the CA |
| Revised window closed and more income must be offered | Updated return u/s 139(8A) — CA decision |

Two limits decide whether a route is open: the time limit for a revised return and the time limit for a
rectification. **Do not state either from memory.** Look both up for that AY
(`python3 scripts/fortax.py kb "revised return time limit 139(5)" --topics itr`, and the same for section 154)
and put them in **Rules used**; where a window has closed, say so before proposing the route. A rectification
corrects only a mistake apparent from the record — a change of claim is not that. If the CA wants a new claim
after the revised window has shut, say so plainly rather than filing a 154 that will be rejected.

## Step 4 — filing the rectification

Services -> Rectification, for the AY, against the latest processed order. The request type decides everything:

- **Reprocess the return** — nothing to change; CPC re-runs it. For a credit that has since appeared in 26AS,
  or a challan since matched.
- **Tax credit mismatch correction** — corrected TDS, TCS and challan rows only; every row must already exist
  in 26AS for that AY or it fails again.
- **Return data correction** — a corrected JSON regenerated from the corrected computation (the `fortax-itr`
  skill), never by hand-editing the earlier file.

Then read the summary screen, compare it against the analysis note, save a screenshot, and stop at Submit.

## Step 5 — responding to an outstanding demand

Pending Actions -> Response to Outstanding Demand. Each demand takes exactly one position.

| Response | When | What goes with it |
|---|---|---|
| Demand is correct | The comparison confirms it | Nothing; the CA then pays (minor head 400) |
| Disagree, fully or partly | The comparison shows the cause | Reason category, amount disagreed, evidence |
| Already paid | A challan exists | BSR code, serial, date, amount — from 26AS, never from a screenshot |

Pick the reason category that matches the actual cause, not the nearest-sounding one. Write the free text in
the voice of the `fortax-notice-reply` skill: facts, position, evidence file. Attach only files that exist in
the folder. Say plainly what an unpaid demand can do — recovery, adjustment against a later refund, running
interest — without stating the rate or period from memory.

## Step 6 — refund failure, reissue and adjustment

**Failure.** Services -> Refund Reissue names the reason: account closed, name mismatch, IFSC changed after a
bank merger, account not pre-validated, PAN not linked. Fix the cause first — a reissue to the same broken
account fails identically. Validate the account and confirm the refund nomination (the
`fortax-itr-portal-operations` skill, Step 3), raise the reissue, and stop at the CA's Aadhaar OTP, EVC or DSC.

**Status.** Refund status shows on the portal under the filed return and with the refund banker; read what it
says and report it verbatim with the date.

**Adjustment.** Where a refund for one year is proposed to be set off against a demand of another, an
intimation u/s 245 issues with a window to respond. Compare the demand it names against your own analysis for
that year first: agreeing settles the demand; disagreeing keeps it alive and needs reasons on record. Look the
response window up; never assume it.

**Refund interest.** Interest u/s 244A received with a refund is taxable in the year received — note it for
next year's return.

## Output and handover

In `<Client>/<FY>/ITR/`, dated: the line-by-line analysis, the route decision with its reason, the drafted
rectification or demand response, and a refund status note with the bank position — never a submitted
request. Hand over with the route chosen, why it beats the others, and the next click, plus:

- **Check before filing**: the AY on screen matches the order; the DIN quoted matches the order; every TDS and
  challan row cited appears in 26AS for that AY; the bank account is validated and nominated; the response
  window is still open; the recomputed interest was checked, not accepted.
- A **Rules used** block for every window, limit, fee and rate relied on, with source URL and date checked, or
  marked "confirm on the portal / notification".