Answer

1. F

   Facts

   Once the 30 days pass, CPC makes the adjustment and the intimation shows the demand. You can still challenge it through rectification if it is a clear mistake, or appeal before the Commissioner (Appeals).

2. P

   Provisions and law

   • 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 154, Income-tax Act 1961 (now Sec 287)A mistake apparent from the record can be rectified on request, within four years from the end of the financial year in which the order was passed.
   • 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 the added income was clearly already in your return under a different head, rectification is quick. If the addition depends on facts, such as interest that belongs to another family member, an appeal in Form 35 within 30 days of the intimation is the proper route. Do not ignore the demand: respond on the portal saying that rectification or appeal is filed.

4. C

   Conclusion

   1. 1Read the adjustment and decide whether it is a clear mistake or a factual dispute.
   2. 2For a clear mistake, file rectification.
   3. 3For a factual dispute, file Form 35 within 30 days.
   4. 4Respond to the outstanding demand with the rectification or appeal reference.
   5. 5Keep proof of the facts ready for the hearing.

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