Answer

1. F

   Facts

   CPC gives credit only for TDS that appears in Form 26AS. If 26AS shows less than Form 16, the employer's quarterly TDS statement is missing or wrong, and only the employer can fix it by filing a correction statement.

2. P

   Provisions and law

   • 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).
   • Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b))The deductor files quarterly TDS statements and can file correction statements to fix errors.
   • Rule 37BA, Income-tax Rules 1962 (now Rule 203, Income-tax Rules 2026)TDS credit is given on the basis of the deductor's statement; it can be claimed by another person whose income it is, on declaration, and in the year the income is taxed.
3. A

   Analysis

   Form 16 Part A is generated from TRACES, so check whether your Part A matches 26AS; if Part A also shows ₹60,000, the employer short-reported in some quarter. A gap of ₹24,000 in Q4 often means the last quarter's statement was not filed or carries a challan error. Ask HR for the quarter-wise TDS details and request a correction. Until 26AS updates, a return claiming ₹84,000 will draw a demand.

4. C

   Conclusion

   1. 1Compare Form 16 Part A and 26AS quarter by quarter.
   2. 2Find the quarter where the gap is.
   3. 3Write to the employer with the quarter and amount.
   4. 4Ask for a correction statement and confirmation once filed.
   5. 5Recheck 26AS after the correction is processed.

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