Answer

1. F

   Facts

   An appeal to the Commissioner (Appeals) must be filed within 30 days of receiving the order. Rectification has a 4 year window. The two are separate routes and can run together where the error is partly arithmetical and partly a dispute.

2. P

   Provisions and law

   • Sec 246A (now Sec 357)Appeal to the Commissioner (Appeals)
   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
   • Form 35 (now Form 99)Appeal form to the Commissioner (Appeals)
3. A

   Analysis

   Use rectification alone when the mistake is obvious and documented, such as TDS of ₹20,000 visible in 26AS. Add an appeal when CPC has disallowed something on a view, such as an exemption claim that needs explanation, and the amount is meaningful. Missing the 30 days makes the appeal belated and needs a condonation request with reasons. A rectification decided in your favour can make the appeal unnecessary, and you can then withdraw it.

4. C

   Conclusion

   1. 1Separate the issues into clear mistakes and disputed points
   2. 2File rectification for the clear mistakes
   3. 3File Form 35 within 30 days if disputed points involve real money
   4. 4Tell the Commissioner (Appeals) if rectification later resolves an issue

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.