Answer

1. F

   Facts

   Sec 205 says you cannot be asked to pay tax again to the extent it was deducted from your income. CBDT has directed officers not to enforce such demands against the employee where tax was deducted but not deposited.

2. P

   Provisions and law

   • Sec 205, Income-tax Act 1961Where tax was deducted at source, you cannot be asked to pay that tax again yourself to the extent it was deducted (2025 Act number to be confirmed).
   • Sec 199, Income-tax Act 1961Credit is given based on the tax actually paid to the government and reported by the deductor (2025 Act number to be confirmed).
3. A

   Analysis

   If your payslips and Form 16 show ₹72,000 deducted but 26AS shows nothing, the employer is the defaulter. Collect proof of deduction, such as payslips, Form 16 and bank credits of net salary. Respond to the demand as disagree, citing tax deducted but not deposited, and write to your officer citing Sec 205. Ask the employer in writing to deposit and file the TDS statement.

4. C

   Conclusion

   1. 1Gather payslips, Form 16 and salary bank credits showing deduction.
   2. 2Respond to the demand as disagree with the reason.
   3. 3Write to your jurisdictional officer citing Sec 205 and attach proof.
   4. 4Ask the employer in writing to deposit and report the TDS.
   5. 5If unresolved, raise a grievance on the portal.

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