Answer

1. F

   Facts

   CPC sometimes processes a return before all TDS shows against your PAN, or matches it under a different section. If the TDS is now visible in Form 26AS and your return claimed it correctly, this is a mistake apparent from record. It can be fixed by an online rectification request.

2. P

   Provisions and law

   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
   • Sec 143(1) (now Sec 270(1))Processing of the return and intimation of tax, refund or demand
   • Sec 156 (now Sec 289)Demand raised on processing is a notice of demand
3. A

   Analysis

   Compare the TDS schedule in your return with Form 26AS line by line: TAN, section and amount. If they match, choose Tax Credit Mismatch Correction and correct only the TDS rows. If 26AS shows ₹18,000 under TAN ABCD12345E and CPC allowed ₹0, the demand of ₹18,000 should drop to nil after rectification. If 26AS still does not show the credit, rectification will fail and the deductor must first correct its TDS statement.

4. C

   Conclusion

   1. 1Download the intimation and Form 26AS for the same year and mark the missing TDS rows
   2. 2Log in and go to Services > Rectification > New Request, pick the assessment year
   3. 3Choose Tax Credit Mismatch Correction and edit the TDS schedule to match 26AS
   4. 4Submit with EVC or DSC and note the 15 digit reference number
   5. 5Mark the demand as disputed under Response to Outstanding Demand while rectification is pending

Do not file rectification before the credit appears in 26AS; a rejected request blocks a new one until it is closed.

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