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of <h1>CBDT Instruction 5/2013: Assessing Officers Must Verify TDS Credit with Deductor for Accurate Tax Return Processing.</h1> The Central Board of Direct Taxes (CBDT) issued Instruction No. 5/2013 following the Delhi High Court's directive in the case concerning TDS credit mismatches. The court mandated that when an assessee presents a TDS certificate showing tax deductions, the Assessing Officer must verify if the deductor deposited the tax with the government. If verified, the credit must be granted to the assessee. The Assessing Officer may also verify with the relevant TDS officer or require the deductor to correct any discrepancies. This instruction aims to ensure compliance and proper processing of income tax returns.
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