Answer

1. F

   Facts

   For resident sellers, the buyer pays TDS using Form 26QB and issues Form 16B. If the buyer entered your PAN, amount or year wrongly, the credit will not show in your 26AS.

2. P

   Provisions and law

   • Sec 194IA (now Sec 393(1) Table Sl. No. 3(i))TDS on purchase of immovable property
   • Sec 199, Income-tax Act 1961Credit for tax deducted
3. A

   Analysis

   Ask the buyer for the Form 26QB acknowledgement and Form 16B. If the 1% TDS of ₹75,000 on a ₹75 lakh sale is under a wrong PAN or year, the buyer must correct it on TRACES. Until then, CPC will not give credit. If the buyer cannot be reached, you can still claim it with proof in a later reply, but credit is uncertain.

4. C

   Conclusion

   1. 1Ask the buyer for Form 26QB and Form 16B
   2. 2Check the PAN, amount and year entered
   3. 3Ask the buyer to correct on TRACES if wrong
   4. 4Claim the credit once it appears in 26AS

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