Answer

1. F

   Facts

   Mistakes in a Sec 200A (now Sec 399) intimation can be rectified under Sec 154 (now Sec 287) by request to CPC-TDS through TRACES. An appeal to the Commissioner (Appeals) also lies against the intimation.

2. P

   Provisions and law

   • Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025)TDS statements are processed and an intimation shows sums payable or refundable
   • Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025)A mistake apparent from the record can be rectified, on request or by the officer
   • Sec 246A, Income-tax Act 1961 (now Sec 357, Income-tax Act 2025)Appeal to the Commissioner (Appeals) against an order or intimation, in Form 35 (now Form 99)
3. A

   Analysis

   Try a correction statement or online rectification first, because most defaults come from data. Example: a late fee of ₹9,000 charged although the statement was filed on time; attach the filing acknowledgement and request rectification. If CPC refuses, an appeal may be filed. Keep all acknowledgements with dates.

4. C

   Conclusion

   1. 1Recheck the justification report after your correction
   2. 2Raise a rectification or grievance on TRACES with proof
   3. 3If refused, consider an appeal in Form 35 (now Form 99)
   4. 4Track the revised intimation

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