Answer

1. F

   Facts

   If the demand exists only because the deductor has not reported your TDS correctly, you should not pay it twice. Respond on the portal that you disagree, and get the deductor to correct.

2. P

   Provisions and law

   • Sec 199, Income-tax Act 1961Credit for tax deducted is given to the person whose PAN is reported, for the year in which the income is assessable (2025 Act number to be confirmed).
   • Sec 154, Income-tax Act 1961 (now Sec 287)Mistakes apparent from the record can be rectified on request, including TDS credit later shown in Form 26AS.
   • Sec 205, Income-tax Act 1961You cannot be asked to pay tax yourself to the extent it was deducted from your income (2025 Act number to be confirmed).
3. A

   Analysis

   A demand of ₹24,000 plus interest that matches exactly the missing TDS is a credit issue. Disagree with reason that TDS is not reflected, attach Form 16, and push the deductor. After correction, rectify. If the deductor never deposited the tax, cite Sec 205.

4. C

   Conclusion

   1. 1Confirm the demand equals the missing TDS plus interest.
   2. 2Respond as disagree with reasons.
   3. 3Push the deductor to correct.
   4. 4Rectify after 26AS updates.
   5. 5Cite Sec 205 if tax was not deposited.

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