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Filed return of income electronically.  The property income was calculated at 50% of the immovable property and tds was also indicated with certificate.  However under sec.143(1) the CPC took 100% of the property and raised demand. 

Rectification application electronically is provided for tds only and there is no way one could ask for rectification.

There is a note to the effect that the intimation be treated as demand under sec.156.

Please help me to find a way for rectification.

14A speaks of disallowance of expenditure in relation to earning income which does not form part of the total income.  It appears only when such income is to be computed under Chapter IV the question of disallowance will arise.  Hence if there is no such income is included in the computation of total income, no disalloance could be made.

The purpose of 14A to me appears the avoidance of double deduction of expenses.  Though part of the expenses debited to Profit & Loss a/c pertains to earning of income which does not form part of the total income, the assessee claims gross income falling under INCOME WHICH DOES NOT FORM PART OF THE TOTAL INCOME while claiming the expenses under the heads of taxable income.  Hence what is sought to be disallowed is those expenses which are incurred for earning income which do not form part of the total income.  Rule 8D has completely sidelined the issue.