TDS matching rules: streamlined acceptance or verification of TDS credit claims depending on matching and TAN validity. The Board withdrew the earlier instruction and set procedures for TDS claims in return processing: where the difference between a taxpayer's TDS claim and matched AS-26 data is within a small threshold, TDS credit may be accepted without verification; zero matched TDS requires due verification before credit; claims with an invalid TAN must be disallowed; and all other cases require due verification before allowing TDS credit during assessment processing of ITR-1 to ITR-6.