Answer

1. F

   Facts

   CPC does not automatically reprocess your return when credits arrive later. You should file a rectification request for tax credit mismatch. The revised order then gives the credit, reducing demand or increasing refund.

2. P

   Provisions and law

   • Sec 154 (now Sec 287)A mistake apparent from the record can be rectified, on your request or on the officer's own
   • Sec 143(1) (now Sec 270(1))The return is processed and an intimation shows the tax, interest, refund or demand worked out
3. A

   Analysis

   Under Sec 154 (now Sec 287), a mismatch in tax credit is a mistake apparent from the record once Form 26AS shows it. On the portal, choose Services, Rectification, select the year and 'tax credit mismatch correction' and update the TDS schedule. If the intimation had a demand of ₹30,000 due to this, it should be reduced. Check the rectification order when issued.

4. C

   Conclusion

   1. 1Confirm Form 26AS now shows the credit.
   2. 2Go to Services, Rectification and choose the year.
   3. 3Select tax credit mismatch correction and update the TDS details.
   4. 4Track the rectification order and any refund.

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