Answer

1. F

   Facts

   Rectification is not limited to CPC. A mistake apparent from record in an order passed by the Assessing Officer, such as a totalling or interest error, can also be rectified on application. For faceless orders the request goes through the portal.

2. P

   Provisions and law

   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
   • Sec 143(3) (now Sec 270(10))Scrutiny assessment order
   • Sec 234B (now Sec 424)Interest for shortfall in advance tax
3. A

   Analysis

   Rectification suits clear errors: interest charged on ₹5,00,000 when the order itself says the addition is ₹50,000, or TDS of ₹30,000 omitted though the order accepts it. It does not suit a disagreement on facts or law, such as whether an expense is allowable. If the order also has debatable additions, file the appeal within 30 days and the rectification separately for the arithmetic, so neither route is lost.

4. C

   Conclusion

   1. 1Mark each error and show the correct figure using the order's own numbers
   2. 2File the request to the AO under Services > Rectification with a short computation
   3. 3File Form 35 within 30 days if any addition is disputed on merits
   4. 4Track the rectified order and the revised demand

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