Why, Where & What is CPC Communication Reference Number?

What is CPC Communication Reference Number? 

CPC is a Central Processing Centre. This number is used as a communication If you have filed your return online ‘without adding any digital signature’, then the process of e-filing is incomplete. When the CPC of the I-T department sends an email or SMS acknowledging the receipt of the Form ITR-V then only your e-filing will be complete.

Where to find CPC Number?

The CPC Communication Reference No. can be find on the first page of the letter “Intimation u/s 143(1)” or a “Rectification Order u/s 154” provided by the IT department, as shown in the below image.

Format of CPC number is “CPC<4 digit number>/<alphabet><numbers>/xxxxxxxxxx” where “xxxxxxxxxx” represents a 10 digit number.

Why CPC?

If there is an apparent mistake in your Income Tax Return i.e.  a demand, tax mismatch, any form value mismatch or higher refund than what you had claimed in the return you can do the following –

1. File a rectification

2. Agree with the demand and pay the tax under Section 154(1).

How to file a Rectification Online?

Follow the below steps which guides on how to file a rectification request under section 154(1) –

Step 1 – Login to Income Tax Website

Step 2 – Go to ‘e-File’. In the drop-down select ‘Rectification’.

Step 3 – Select the ‘Return to be rectified’, ‘Assessment Year’ for which rectification is to be filed and give the ‘Latest Communication Reference Number’ (as mentioned in the Intimation u/s 143(1)). If you have received more than 2 orders use the latest order number. Click on ‘Validate’.

Step 4 – Select the ‘Rectification Request Type’ based on the reason for filing rectification.

Here is what further you need to do after selecting the reason –

• Taxpayer Correcting Data for Tax Credit mismatch only − On selecting this option four check boxes are displayed. You can make a correction to Tax Collected at Source (TCS), Tax Deducted at Source (TDS) and Income Tax (IT) entered in the Income Tax Return. You may select the checkbox for which data needs to be corrected. You can add a maximum of 10 entries for each of the selections.

• Taxpayer is correcting the Data in Rectification − Select the reason for seeking rectification and the Schedules in the return being changed. Next, you need to upload XML or file a revised ITR under 154(1). You can select a maximum of 4 reasons.

•  No further Data Correction required. Reprocess the case − You can select this option if there is a Tax Credit Mismatch or Tax/ Interest mismatch. You may select the checkbox for which reprocessing is required. No upload of an Income Tax Return is required.

Here you can check the Mismatch details or comment given by the IT Personals by clicking on ‘View Credit Mismatch details’.

Step 5 – Click the ‘Submit’ button. A pop up will appear to make sure that the TDS entries are as per Form 26AS. Click on ‘OK’.

Step 6 – On successful submission, a Reference number is generated and sent for processing to CPC, Bangalore. No need to send any soft copy.

After processing the Rectification Request, the rectification order under Section 154 will be issued.

References: https://cleartax.in