For implication, ( P ↔ Q ) → (P → Q’ ) should be tautology.
Checking with the by-case method,
Case1: P=T
Q → Q’ = Q’
Case2: P=F
Q’ → T = T.
From the case 1, we can conclude that the propostional expression isn’t a tautology.
So, we can say ( P ↔ Q ) doesn’t implies (P → Q’ ).
Hence, Given statement is TRUE.