Answer

1. F

   Facts

   Once the 30 days are over, CPC can process the return with the adjustment. The portal may no longer accept a response to that notice. Your remedies move to the stage after the intimation.

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 154 (now Sec 287)A mistake apparent from the record can be rectified, on your request or on the officer's own
   • Sec 246A (now Sec 357)An appeal lies to the Commissioner (Appeals) against assessment orders and adjustments in an intimation
3. A

   Analysis

   The law counts 30 days from issue, and a wrong email in your profile does not extend it. When the Sec 143(1) intimation arrives, check whether the adjustment was made; if it is wrong on the face of the record, file rectification under Sec 154 (now Sec 287). If the facts need to be argued, file an appeal within 30 days of receiving the intimation. Update your email and mobile in My Profile today so future notices reach you.

4. C

   Conclusion

   1. 1Update email and mobile under My Profile, Contact Details.
   2. 2Check e-Proceedings and the intimation for the final adjustment.
   3. 3File rectification for clear errors, or Form 35 for disputed facts.
   4. 4Mark any demand as disputed on the portal.

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