Answer

1. F

   Facts

   Rectification only covers a mistake apparent from record, something obvious without long argument. A disallowance that needs facts or interpretation, like whether HRA conditions are met, is a debatable issue and normally goes to appeal.

2. P

   Provisions and law

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

   Analysis

   You can still try a rectification if the disallowance is clearly a processing error, for example HRA exemption of ₹96,000 that Form 16 itself shows the employer allowed. If the dispute is about rent receipts, landlord PAN or whether you lived in a rented house, file an appeal with your evidence. Do not let the 30 day appeal period pass while waiting on a rectification that is unlikely to succeed.

4. C

   Conclusion

   1. 1Check if the disallowance is visible as an error from the return and Form 16 alone
   2. 2If yes, file Reprocess the Return or Return Data Correction
   3. 3If it needs facts or argument, file Form 35 within 30 days
   4. 4Keep rent receipts, agreement and landlord PAN ready

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