Answer

1. F

   Facts

   TDS credit follows the PAN in the deductor's statement. If the PAN is wrong, the credit goes to another PAN, and only the deductor can correct it through a PAN correction statement.

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 200(3), Income-tax Act 1961 (now Sec 397(3)(b))The deductor files quarterly TDS statements and can file correction statements to fix errors.
3. A

   Analysis

   Give the employer your correct PAN in writing with a copy of your PAN card. Ask them to file a correction statement replacing the PAN for each affected entry. Once corrected, the credit moves to your 26AS. If your return is already processed with a demand, file a rectification after the correction.

4. C

   Conclusion

   1. 1Confirm the wrong PAN with HR.
   2. 2Send your correct PAN in writing.
   3. 3Ask for a PAN correction statement for each quarter affected.
   4. 4Check your 26AS after processing.
   5. 5Rectify your return if already processed.

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