Answer

1. F

   Facts

   Each route fixes a different kind of problem. Rectification is for mistakes apparent from the record. A revised return is for your own mistakes, within the time allowed. An appeal is for disputes on facts or law.

2. P

   Provisions and law

   • 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 139(5), Income-tax Act 1961 (now Sec 263(5))A revised return can be filed before the end of the relevant assessment year or before assessment is completed, whichever is earlier.
   • 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 CPC ignored a TDS credit that is now in 26AS, use rectification. If you forgot to report FD interest of ₹18,000, a revised return for AY 2026-27 can still be filed up to 31 March 2027, with a fee if filed after 31 December 2026. If CPC added income you dispute on facts, appeal within 30 days. The rectification FAQ itself says not to use rectification for errors a revised return can fix.

4. C

   Conclusion

   1. 1Name the problem: CPC error, your error, or a dispute.
   2. 2CPC error with clear record: file rectification.
   3. 3Your own error within time: file a revised return.
   4. 4Dispute on facts or law: file Form 35 within 30 days.
   5. 5Do not file two routes on the same point without advice.

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