Answer

1. F

   Facts

   You are protected. Sec 205 bars a direct demand on you to the extent tax was deducted, and CBDT has directed officers not to enforce such demands against the deductee.

2. P

   Provisions and law

   • Sec 205, Income-tax Act 1961You cannot be asked to pay tax yourself to the extent it was deducted from your income (2025 Act number to be confirmed).
   • 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).
3. A

   Analysis

   Your credit in 26AS will be missing, so CPC may raise a demand. Respond as disagree with the reason that tax was deducted but not deposited, attach payslips and Form 16, and write to your officer citing Sec 205. The employer remains liable with interest and penalties.

4. C

   Conclusion

   1. 1Keep payslips and Form 16 showing deduction.
   2. 2File your return with correct income.
   3. 3If a demand comes, respond as disagree citing Sec 205.
   4. 4Write to your officer with proof.
   5. 5Report the employer through a grievance.

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