Answer

1. F

   Facts

   When CPC-TDS processes your TDS statement it sends an intimation under Sec 200A (now Sec 399) listing any default: short payment, short deduction, interest for late deduction or payment, or late filing fee. For statements of FY 2025-26 and earlier it stays under the 1961 Act.

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 is a computed demand, not a final verdict. Many defaults vanish once a challan is tagged correctly or a PAN error is fixed. Example: Q3 FY 2025-26 Form 26Q (now Form 140) shows a ₹6,400 short payment because one challan was used twice; a correction statement tagging the right challan clears it. Always download the justification report first to see the line-by-line cause.

4. C

   Conclusion

   1. 1Log in to TRACES with your TAN
   2. 2Check the default summary for the quarter and form
   3. 3Request and download the justification report
   4. 4Classify each default: payment, deduction, PAN, interest or fee
   5. 5Fix by correction statement or pay what is genuinely due

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