TDS credit rules: limited mismatches accepted without verification; zero matching or invalid TAN claims require verification. Instruction prescribes that TDS credit may be accepted without verification where the discrepancy between claimed TDS and AS 26 matched TDS is within a minor tolerance; simple return forms may receive full credit despite zero matching subject to a small-amount exception; claims citing an invalid TAN must be disallowed; and all other cases with zero or significant mismatch require due verification before granting TDS credit.
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Provisions expressly mentioned in the judgment/order text.
TDS credit rules: limited mismatches accepted without verification; zero matching or invalid TAN claims require verification.
Instruction prescribes that TDS credit may be accepted without verification where the discrepancy between claimed TDS and AS 26 matched TDS is within a minor tolerance; simple return forms may receive full credit despite zero matching subject to a small-amount exception; claims citing an invalid TAN must be disallowed; and all other cases with zero or significant mismatch require due verification before granting TDS credit.
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