Answer

1. F

   Facts

   Errors in Sec 143(1) (now Sec 270(1)) processing, such as a missed deduction or TDS credit, are fixed by a rectification request under Sec 154 (now Sec 287).

2. P

   Provisions and law

   • Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025)A mistake apparent from the record can be rectified, on request or by the officer
   • Sec 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025)Return is processed and an intimation shows tax, interest, refund or demand
   • Sec 245, Income-tax Act 1961 (now Sec 438, Income-tax Act 2025)Refund can be set off against an earlier demand only after a written intimation to the taxpayer
3. A

   Analysis

   For returns processed by CPC, file online under Services > Rectification and pick the type, such as tax credit mismatch correction or reprocess the return. Example: an AY 2022-23 intimation ignored ₹21,000 of TDS; rectification with corrected TDS details can wipe out the demand. Mention the rectification in your Sec 245 response so the refund is not adjusted meanwhile.

4. C

   Conclusion

   1. 1Open the old intimation and find the mistake
   2. 2Go to Services > Rectification on the portal
   3. 3Choose the right request type and submit
   4. 4Respond to the Sec 245 intimation: Disagree, rectification filed
   5. 5Check the rectification order and demand status

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