Intimation under section 143(1)

An assessee received an intimation under Section 143(1) for AY 2019-20 due to non-calculation of education cess. The query arises because tax rates were applied as per a Double Taxation Avoidance Agreement (DTAA), which seemingly negates cess liability according to the Act. The discussion suggests that a rectification request might be the best course of action, especially if the DTAA agreement details aren't fully clear. Rectification is possible for errors apparent from the record, but new items cannot be introduced.