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[Music] many of us must have received intimation under section 1431 of the income tax act regarding adding the income disclosed in clause 16d of the tax audit report and due to this addition the total tax liability must have been increased now what is the solution to this particular automated processing of return by cpc wherein the income disclosed in class 16d of the tax audit report is added to your total taxable income in my opinion the only remedy to this issue is to file an appeal under section 154 of the income tax act and along with this appeal one is also required to prepare a rectified return and file that with the appeal under section 154 of the income tax act ill be now presenting a video prepared by a senior chartered accountant ca prakash chopra sir wherein he will be explaining how to prepare this rectified return and how to file this appeal under section 154 of the income tax act so that this particular issue will be resolved and whatever additional demand raised by the