Answer

1. F

   Facts

   Q4 of FY 2025-26 belongs to a year before 1 April 2026, so the statement, its processing and defaults stay under the Income-tax Act 1961, even though it was filed and processed after 1 April 2026.

2. P

   Provisions and law

   • Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025)TDS statements are processed and an intimation shows sums payable or refundable
   • Sec 201, Income-tax Act 1961 (now Sec 398, Income-tax Act 2025)A deductor who fails to deduct or pay TDS is treated as an assessee in default
   • Sec 536, Income-tax Act 2025 (repeal and savings)Proceedings for years before 1 April 2026 continue under the Income-tax Act 1961
3. A

   Analysis

   The intimation should cite Sec 200A (now Sec 399) and the fee Sec 234E (now Sec 427). Example: Q4 Form 24Q filed on 28 May 2026 shows a ₹2,200 interest default for March salary TDS deposited on 5 May instead of 30 April. Pay the interest and correct the statement in the old Form 24Q. Quote the old sections in any reply.

4. C

   Conclusion

   1. 1Confirm the year is FY 2025-26 or earlier
   2. 2Use the old form for the correction
   3. 3Quote 1961 sections first in replies
   4. 4Pay genuine interest or fee
   5. 5Upload the correction

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