Answer

1. F

   Facts

   You can claim old regime deductions in the return even if the employer did not allow them, as long as the payments are genuine and made in the year. CPC flags the gap as a possibly incorrect claim. A clear Disagree with details normally settles it.

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 80C (now Sec 123)Deduction up to ₹1,50,000 including home loan principal and stamp duty, under the old regime
   • Sec 115BAC (now Sec 202)New regime is the default; business filers opt out with Form 10-IEA by the Sec 139(1) due date
3. A

   Analysis

   Sec 143(1)(a)(ii) covers an incorrect claim apparent from the return, and CPC treats a deduction missing from Form 16 as a possible one. Your answer is to Disagree and list the payments, for example PPF ₹1,00,000 and health insurance premium ₹22,000 paid by bank transfer. The claim works only under the old regime, so check that the return chose the old regime. Keep proofs, because a later scrutiny could ask for them.

4. C

   Conclusion

   1. 1Check that the return was filed under the old regime.
   2. 2Gather receipts for each deduction and confirm payment dates fall in the year.
   3. 3Disagree and list each payment with amount and mode.
   4. 4Store the proofs in one PDF for any follow-up.

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