Answer

1. F

   Facts

   Before CPC makes an adjustment, it sends a communication of proposed adjustment. You can agree or disagree online. If you do not reply within 30 days, CPC goes ahead and makes the adjustment in the intimation.

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 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.
3. A

   Analysis

   For example, CPC may propose adding ₹35,000 of FD interest seen in 26AS that is missing from your return. If you forgot it, agree, and the tax will be added. If that interest belongs to a joint holder, or you already showed it under another line, disagree and explain. A reasoned reply in time is much easier than fixing it later through rectification or appeal.

4. C

   Conclusion

   1. 1Open e-Proceedings and find the 143(1)(a) communication.
   2. 2Check each proposed item against your records and AIS.
   3. 3Agree or disagree for each item, with a short reason.
   4. 4Submit within 30 days and save the acknowledgement.
   5. 5Watch for the final intimation.

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