Answer

1. F

   Facts

   TDS appears in Form 26AS only after the deductor deposits it and files the quarterly TDS statement with your correct PAN. If either step is missing or wrong, your credit does not show. The fix usually has to come from the deductor.

2. P

   Provisions and law

   • 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
   • Rule 37BA, Income-tax Rules 1962 (now Rule 203)Credit is given on the basis of the information in the deductor's statement
   • Sec 200(3) (now Sec 397(3)(b))Deductors must file quarterly TDS statements and can file correction statements
3. A

   Analysis

   Under Sec 199 of the Income-tax Act 1961, TDS deducted and paid is treated as tax paid on your behalf, but Rule 37BA (now Rule 203) gives credit based on what the deductor reports. If your payslips show ₹1,20,000 of TDS and Form 26AS shows ₹80,000, a quarter's statement may be missing or carry a wrong PAN. The department's FAQ says the first step is to contact the payer and find the reason. Keep payslips and Form 16 as proof of deduction.

4. C

   Conclusion

   1. 1Download Form 26AS and compare quarter by quarter with payslips.
   2. 2Note the quarters and amounts missing.
   3. 3Write to the employer's payroll or finance team asking for the reason.
   4. 4Ask them to file or correct the TDS statement.

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