Answer

1. F

   Facts

   When a return is picked for scrutiny, salaried people are often asked to prove exemptions and deductions claimed. If you have the documents, this is usually settled without extra tax.

2. P

   Provisions and law

   • Sec 142(1) (now Sec 268(1))Officer can call for a return, accounts, documents or information before making an assessment
   • Sec 10(13A) (now Sec 11 (Schedule III, Table Sl. No. 11))HRA exemption
   • Sec 80C (now Sec 123)Deduction for specified savings and payments
3. A

   Analysis

   For HRA, attach the rent agreement, rent receipts, landlord's PAN if rent is over ₹1 lakh a year, and bank proof of rent paid. For 80C, attach LIC receipts, PPF passbook, ELSS statements and home loan principal certificates. If you claimed ₹1,50,000 under 80C but Form 16 shows ₹90,000, explain the extra with proofs. Rent paid in cash to a relative needs extra care to show it is genuine.

4. C

   Conclusion

   1. 1List each exemption and deduction claimed in the return
   2. 2Collect proof for each one
   3. 3Prepare a table matching claims to proofs
   4. 4Upload the reply with the table and PDFs

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