Answer

1. F

   Facts

   CPC can only adjust what is apparently wrong from the return itself, such as a claim above the legal limit or a claim not allowed in the regime you chose. It cannot question genuine proof at this stage, but it can cap a claim.

2. P

   Provisions and law

   • Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2))Adjustments allowed in processing include arithmetical errors, incorrect claims apparent from the return, and income shown in Form 26AS, Form 16A or Form 16 but missing from the return.
   • Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2))No adjustment can be made without first telling you; a reply sent within 30 days must be considered.
   • Sec 246A, Income-tax Act 1961 (now Sec 357)An intimation that makes adjustments to your return can be appealed before the Commissioner (Appeals).
3. A

   Analysis

   If you claimed ₹1,80,000 under 80C, CPC will cap it at ₹1,50,000 and that is correct. If you filed a belated return, it may be processed under the new regime, where 80C and 80D are not allowed. If the claim was within limits and allowed in your regime but CPC still cut it without a prior 143(1)(a) notice, that is a rectifiable mistake. If you got the prior notice and did not reply, an appeal may be the cleaner route.

4. C

   Conclusion

   1. 1Find which deduction line changed and by how much.
   2. 2Check the legal limit and whether your regime allows it.
   3. 3Check e-Proceedings for any 143(1)(a) notice you missed.
   4. 4If CPC erred, file a rectification choosing reprocess the return.
   5. 5If it is a dispute on facts, consider an appeal within 30 days.

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