Rectification of demand return

Solution: 1. Rectify the Return: Yes, you can rectify the return by filing a revised return (u/s 139(5)) within the prescribed time limit (usually 1 year from the end of the relevant AY). 

2. Pay Additional Tax: Pay the demanded amount of Rs. 1,00,000, plus interest (if applicable), to avoid further proceedings.

3. Claim Relief: If you've already paid the demanded amount, you can claim relief by filing a rectification application (u/s 154) with the AO (Assessing Officer). 

Remember, rectification is allowed only for arithmetic errors, factual errors, or bona fide mistakes. Ensure you have a valid reason for rectification and follow the proper procedures to avoid any adverse consequences.