TDS acceptance thresholds tightened to accelerate return processing, with limited automated credit and an intensive TDS compliance drive. Backlog clearance will rely on redeployment and permitted outsourcing of data entry with funding and proposals routed to the Directorate of Income-tax (Systems). Networked stations will use 2D AST software and non-networked stations TMS with provided OLTAS data; AST matching rules will be revised. Upfront acceptance of TDS credit is limited to returns meeting specified low-value criteria, while other returns and all scrutiny cases require verification from deductors or assessees; credits linked to duplicate/bogus PANs or missing certificates will be granted only after full verification. A time-bound, intensively monitored TDS compliance drive will pursue late filers and correct missing PAN reporting.
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Provisions expressly mentioned in the judgment/order text.
TDS acceptance thresholds tightened to accelerate return processing, with limited automated credit and an intensive TDS compliance drive.
Backlog clearance will rely on redeployment and permitted outsourcing of data entry with funding and proposals routed to the Directorate of Income-tax (Systems). Networked stations will use 2D AST software and non-networked stations TMS with provided OLTAS data; AST matching rules will be revised. Upfront acceptance of TDS credit is limited to returns meeting specified low-value criteria, while other returns and all scrutiny cases require verification from deductors or assessees; credits linked to duplicate/bogus PANs or missing certificates will be granted only after full verification. A time-bound, intensively monitored TDS compliance drive will pursue late filers and correct missing PAN reporting.
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