Answer

1. F

   Facts

   You have 30 days from the date the notice is issued to reply on the portal. If no reply reaches CPC in that time, it processes the return with the adjustment. The adjusted figures then appear in the Sec 143(1) intimation.

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 143(1) (now Sec 270(1))The return is processed and an intimation shows the tax, interest, refund or demand worked out
   • 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

   The 30 day window in Sec 143(1)(a) (now Sec 270(2)) runs from the date the communication is issued, not from the day you read the email. Once it passes, the e-Proceedings tab may still show the notice but CPC is free to adjust. A missed reply is not the end of the road: the adjustment can still be challenged later through rectification under Sec 154 (now Sec 287) if the error is apparent, or by appeal. Replying in time is far cheaper than fighting a demand afterwards.

4. C

   Conclusion

   1. 1Check the issue date printed on the notice and count 30 days from it.
   2. 2If time is left, submit Agree or Disagree for every variance today.
   3. 3If time has passed, wait for the Sec 143(1) intimation and compare it line by line.
   4. 4Then choose rectification or appeal for wrong adjustments.

The clock does not stop for festivals or travel; put a reminder the day the email 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.