Answer

1. F

   Facts

   A rectification request to CPC can be filed within four years from the end of the financial year in which the intimation was passed. After that, the portal allows a request only to the jurisdictional officer.

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.
3. A

   Analysis

   An intimation dated August 2023 falls in FY 2023-24, so the four years run until 31 March 2028 and you are within time. An intimation dated in FY 2021-22 closes on 31 March 2026, so in late 2026 you would need the officer route. Check the date on the intimation, not the assessment year, when counting.

4. C

   Conclusion

   1. 1Find the date of the intimation.
   2. 2Identify the financial year it falls in.
   3. 3Add four years to the end of that financial year.
   4. 4If within time, file online with CPC.
   5. 5If beyond, use the jurisdictional officer option with a PDF and supporting reasons.

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