Answer

1. F

   Facts

   If the revised Form 16 changes your salary or TDS, revise your return so it matches. For AY 2026-27 a revised return can be filed until 31 March 2027, with a fee after 31 December 2026.

2. P

   Provisions and law

   • Sec 139(5), Income-tax Act 1961 (now Sec 263(5))A revised return can be filed before the end of the relevant assessment year or before assessment is completed.
   • Sec 203, Income-tax Act 1961 (now Sec 395(4))An employer must issue a TDS certificate (Form 16) for tax deducted from salary.
3. A

   Analysis

   If the revision only adds TDS that now shows in 26AS, a rectification after processing may be enough. If salary changed, revise the return. Filing before 31 December 2026 avoids the revision fee.

4. C

   Conclusion

   1. 1Compare the revised Form 16 with your return.
   2. 2Check if salary or only TDS changed.
   3. 3Revise the return if income changed.
   4. 4Use rectification if only TDS credit changed after processing.
   5. 5E-verify the revised return.

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