Answer

1. F

   Facts

   Arithmetical errors are usually entries keyed in twice, an amount typed with an extra zero, or a figure overwritten in an offline utility. CPC recomputes and shows the corrected figure. If the recomputation is right, agreeing is the simple answer.

2. P

   Provisions and law

   • Sec 143(1)(a) (now Sec 270(2))CPC can adjust the return for listed reasons, but must first tell you and consider a reply given within 30 days
   • Sec 154 (now Sec 287)A mistake apparent from the record can be rectified, on your request or on the officer's own
3. A

   Analysis

   Sec 143(1)(a)(i) allows correction of plain arithmetical errors. Open the filed return PDF and recheck the total of the schedule named in the variance, for example a deduction of ₹15,000 keyed as ₹1,50,000. If CPC's figure is right, Agree; if CPC misread the schedule, Disagree and show the correct sum. Any later mistake in the intimation itself can be fixed by rectification under Sec 154 (now Sec 287).

4. C

   Conclusion

   1. 1Download the filed return PDF from e-File, View Filed Returns.
   2. 2Recompute the schedule named in the variance.
   3. 3Agree if CPC is right, or Disagree with the correct working.
   4. 4Check the final intimation when it arrives.

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