Answer

1. F

   Facts

   CPC gave credit only for TDS in Form 26AS at processing, so the refund was cut. Once the missing credit is added by the deductor, you can rectify and get the balance with interest. Interest on refund runs under Sec 244A.

2. P

   Provisions and law

   • Sec 143(1) (now Sec 270(1))The return is processed and an intimation shows the tax, interest, refund or demand worked out
   • Sec 154 (now Sec 287)A mistake apparent from the record can be rectified, on your request or on the officer's own
   • Sec 199, Income-tax Act 1961TDS deducted and paid to the government is treated as tax paid on your behalf and credited as per the Rules
3. A

   Analysis

   Compare the TDS schedule in the intimation with your claim to see which deductor's credit was denied, here ₹26,000. Get that deductor to correct the statement. Then file rectification for tax credit mismatch under Sec 154 (now Sec 287). The balance refund is paid with interest as per Sec 244A once rectification is processed.

4. C

   Conclusion

   1. 1Find which TDS entries were not allowed.
   2. 2Get the deductor to correct the statement.
   3. 3File rectification once credit shows.
   4. 4Track the refund status.

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