Answer

1. F

   Facts

   If a self-assessment tax challan was not entered in the return, or was entered with a wrong BSR code, date or serial number, CPC will not give credit. Tax Credit Mismatch Correction lets you edit the tax paid schedule and add the challan.

2. P

   Provisions and law

   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
   • Sec 140A (now Sec 266)Self-assessment tax to be paid before filing the return
   • Sec 156 (now Sec 289)Notice of demand after processing
3. A

   Analysis

   Match the challan in Form 26AS Part C or the e-Pay Tax payment history with what you entered in the return. A common error is a challan of ₹12,500 paid with the wrong assessment year or minor head 100 for advance tax instead of 300 for self-assessment. If the challan is under the right AY, add or correct it through Tax Credit Mismatch Correction. If the AY on the challan itself is wrong, ask your Jurisdictional AO for challan correction first, as the bank can no longer do it.

4. C

   Conclusion

   1. 1Download the challan receipt and check BSR code, date, serial number, AY and minor head
   2. 2Check Form 26AS Part C for the challan
   3. 3File Tax Credit Mismatch Correction and edit the tax paid rows
   4. 4If the challan carries the wrong AY, write to the Jurisdictional AO for correction before rectifying

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